Spouse died 2022. All accts, jointly held or as dependent, directed be closed/transferred to me in 2022. Got 1099-DIV w/spouse TIN for acct closed Feb 2023. How to file?

[MarilynG1]

Sorry for your loss.

Upon the death of a taxpayer, income is taxed either on the taxpayer's final return, on the return of the beneficiary who acquires the right to receive the income, or on the estate's or a trust's income tax return.

Here's How to Enter a 1099-DIV in TurboTax.

For more details that may be helpful, here's an article on Death in the Family.

@rolabeanhair 

[Opus 17]

This is called "income in respect of a decedent" and is discussed here.

https://www.irs.gov/publications/p559

As long as you are the person who is the beneficiary or the person who has the right to this income after the other person's death, you report it on your tax return as if it was in your name.  

(You could contact the payer and ask them to cancel the 1099-DIV and reissue it in your name, but that's not really necessary.  Just keep good records.)

[laduran]

Just add in the 1099-INT info with all your other 1099-INT interest statements.
If you were married at any point in the year you can still file as MFJ!

[rolabeanhair]

Thanks for the reply, but wondering if you didn't catch the year my spouse had died - 2022.  For that  tax year I did fill a joint return. 

The income I'm speaking of came, unexpectedly, the following year.  Only upon receiving a 2023 1099-DIV with my spouse's TIN did I realize the joint acct had not been closed as directed in 2022, but closed 2 mos into 2023.  For 2023, I should be filing a 1040 as a single, right?

[rolabeanhair]

Thanks so much for the link...
I read this Under  A. Who Must File  Nominee/Middleman Returns
"A spouse is not required to file a nominee return to show amounts owned by the other spouse."

While the nominee would be my deceased spouse, as long as I report the income, no other filing needs to take place???

I'll give the IRS a call to see what they have to say.  In the end, I'll take your advice and document to the hilt.

[Opus 17]

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@rolabeanhair wrote:

Thanks for the reply, but wondering if you didn't catch the year my spouse had died - 2022.  For that  tax year I did fill a joint return. 

The income I'm speaking of came, unexpectedly, the following year.  Only upon receiving a 2023 1099-DIV with my spouse's TIN did I realize the joint acct had not been closed as directed in 2022, but closed 2 mos into 2023.  For 2023, I should be filing a 1040 as a single, right?

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Correct.  You are single for 2023 unless you have a dependent that qualifies you to file as "surviving spouse" (this is a special status that gives widows and widowers a bit of a tax break if they are caring for a child dependent.)

[Opus 17]

@rolabeanhair 

This is not a nominee situation, it is much simpler. Just income in respect of a decedent.