Received a 1099-INT for deceased father

[pbcd]

My father passed away in 2020. I reported his death on my parents 2020 joint return. I have now received a 2021 1099-INT under my dad's name. How do I report this interest on my mom's 2021 return?

[fanfare]

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."

[pbcd]

Would like to clarify your response.  Is this correct?

I do not request for a Corrected 1099-INT.  I just file the interest under my mom's tax return even though the 1099-INT is under my deceased (2020) father's SS#?

[AnnetteB6]

Yes, if your mom is the person who has the right to receive the interest income and she did receive the income, then you can report it as part of her tax return as stated by Champ fanfare. 

You should also contact the financial institution that issued the Form 1099-INT to have their records updated to show the correct Social Security number for the account for future tax years.  A corrected 1099-INT for 2021 should not be necessary.

@pbcd