2021, Income was reported on deceased spouses' SSN.

[vk29]

My spouse died in December 2020. For 2021, I received some 1099 where income was reported on spouses' SSN.  I will be filing 2021 taxes as single. How do I report this on my tax return.?

[Bsch4477]

Since you are filing single and the form has his tax ID you can ignore it on your return. At most it would be part of his probated  estate. 

[vk29]

I saw this in IRS publication 559 --

"If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return.

Income in Respect of a Decedent

All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent.

How To Report

Income in respect of a decedent must be included in the income of one of the following.

• The decedent's estate, if the estate receives it.
• The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it.
• Any person to whom the estate properly distributes the right to receive it."

Since I am the sole beneficiary of my spouse's estate, I think I should report it on my tax return

[RaifH]

Can you clarify what kind of 1099 you received? A 1099-MISC, 1099-INT, etc. Also, if you know what the payment was for that can help determine if and how it should be reported on your tax return. 

[vk29]

From Banks - 1099 INT -One account was owned by both of us, and one was owned by my spouse and had me as the nominee.

1099G - State tax refund for 2020 taxes which I had filed as Joint in 2021 and received the refund.

 Brokerage account - 1099 DIV and 1099 INT. Account was jointly owned and was later transferred to new account with only my name 

[PattiF]

You should include all of these on your tax return. All of the accounts were joint accounts, except for the bank account where you were listed as nominee, and will be considered as your income for 2021. 

We are sorry for your loss.

[vk29]

Thank you for the response

[roger-vw]

The 1099 income is in the decedent's SS#.

Do I just ignore that fact and report it as my income?

Thanks

[TomK2023]

No.  If the 1099 is in the decedent's Social Security Number, then it needs to be entered on his/her final return or to his/her estate.

@roger-vw

[roger-vw]

I am confused.

The income was for 2022 because financial company did not get the income reported in 2021. 

Decedent passed in 2021. 

She has nothing in 2022 except this w2 (not 1099) , my error, income.

[DianeW777]

If you received a W-2 for income earned while the decedent was alive then it should go on the final return of the decedent.  I realize you filed that in 2021.

If the income reported on the W-2 was not actually received by the decedent before death, and you actually received the income, then it is your income to report. The company should not have reported wages for a decedent after death.  

I would ask you to check the W-2 to see what tax year 2021 or 2022 is listed.

1. If it is 2021, then you must amend the final return of the decedent and include the W-2.
2. If it is 2022, it is not reported correctly.  However you should report the income on  your tax return as 'Other Income'.  
3. Check with the employer to see if they issued the correct document for a deceased employee in a tax year after death.  If they made a mistake they may correct it for you before you file.
4. If there is federal withholding this can also be an issue since it's not connected with your social security number.
5. Keep all the tax documents should the IRS look for that income on the deceased tax return. 
   1. How to amend (change or correct) a return already filed? 
   2. What is the deadline for filing an amended return?
6. If you must file an amended return for the deceased be sure to include Form 1310 to receive any refund.

Please update here if you have more questions and one of our tax experts will help you.

@roger-vw