if the estate is still open, he could deposit the check to its account and then write a check to each of the beneficiaries. this would require filing a 1041 and k-1s and issuing a 1099 that to the estate. the 1099 would be filed with transmittal form 1096. These forms can be obtained from IRS website. the 1096 must be the official IRS form. on his 1040 schedule E, to avoid a notice I would show the income in and out.
if its closed, he will have to issue form 1099 of the same type he received to each of the other 2 heirs. Most likely this will be 1099-MISC. each would report 1/3 of the total. The issue is getting their Social Security numbers. the 1099s would be filed with transmittal form 1096. on his schedule E where apparently the 1099 will be reported he would show the gross on the 1099 as income and also take a deduction for the other 2/3. verbiage might be "less to others"
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on schedule E where apparently the 1099 will be reported he would show the gross on his 1099 as income and also take a deduction for the other 2/3. verbiage might be "less to others"
