Reissuing a 1099

[2343]

Mother died 2013… her spouse (not my dad) was her income beneficiary until he died May 2024. Did not receive his death certificate until August 2024. He had mom’s house (in trust) managed by a property management company. He never designated house as a trust property. The property management company issued a 1099 in his name. The property management firm deposited income into trust account. 
how do get the 1099 issued to the trust?

[LindaS5247]

Depending on how your Mom's estate was set up,  you can discuss it with the issuer of the Form 1099 to see if they can re-issue the Form 1099 to the Trust. 

If your mom's estate has a trust EIN that should be provided to the issuer of your Form 1099.

If the estate receives interest or dividends after you inform the payer of the decedent's death, then the payer should give you a Form W-9, Request for Taxpayer Identification Number and Certification. 

You can complete this form to inform the payer of the estate's identification number and return it to the payer

If an estate or trust receives a distribution reported on Form 1099-R, it should be reported as Other Income on line 8 of Form 1041.

Click here for "Publication 559 (2024), Survivors, Executors, and Administrators."

 Click here for "About Form 1041, U.S. Income Tax Return for Estates and Trusts"