1099 for Deceased member of Joint return

[liliandjeff]

I received a 2021 1099-INT from the Department of the Treasury (less than $200). The social security number belongs to the deceased member of a 2020 tax joint return who has no other 2021 income (deceased files 2021 taxes using EIN associated with trust).  Since the amount is less than the standard deduction, there is no need to report this income?  I think the IRS would question the amount if I reported the income on the widow 2021 return as the social security number will not match.  Thoughts...

[JohnB5677]

You should include the income on a joint tax return.  If a spouse died during the tax year the surviving spouse is considered married for the entire year, (provided they did not remarry). The surviving spouse is eligible to file as Married Filing Jointly or Married Filing Separately.

[liliandjeff]

Thanks for the quick response.

The death occurred in 2020.  Two tax forms were filed in 2020 - one joint and one 1041 Estate & Trust with EIN for deceased.  For 2021, I was planning to file as single for the surviving spouse and 1041 Estate & Trust with EIN for the deceased.  The surviving spouse cannot file as married (widowed before the beginning of tax year 2021 and did not remarry).

Thoughts please ....

Thanks

[ThomasM125]

I am sorry for your loss.

If the only income reported in 2021 for the individual is $200, then you don't need to report it for the deceased individual since a tax return is not required due to the income level. However, I assume you are the beneficiary of the income, so you should report it on your tax return.

@liliandjeff

[Edited 2/3/22 @ 5:22 PM]