Reporting of 1099-INT to the Estate of My Deceased Mother

[budsara1]

An error on my mother's 2022 Oregon state income tax return resulted in a refund plus interest being paid in January, 2025.  Unfortunately, she passed away in 2023.  Her 2023 tax turns and the estate's final 1041 was completed in 2024.  The estate was completely distributed in 2024.

The 2025 Form 1099-INT from the Oregon Department of Revenue is addressed to "Estate of (my mother)" and has her SSN as the Recipient's Identification Number.

I assume I need to report this interest income on my personal tax return for 2025.  However, I don't know how to enter it into the TurboTax Deluxe 2025 Windows desktop version.  It's not my 1099, and I don't see an option for entering the interest income with a check-box that says "I did not receive a 1099 for this interest income".

I could report it as miscellaneous income with a note.

Please let me know the correct way to report this interest income.

Thank you for your help.

[M-MTax]

You can report it as miscellaneous income and use IRD (Income in Respect of a Decedent) as the description.

[DianeW777 · Accepted solution]

Yes, you will enter the interest on your personal income tax return for 2025. Follow the steps as though it was in your name like any other interest income or use the steps below to better identify it. It's not important to use a check box and you should just enter it like it's yours. The IRS will not review your tax return for extra income.

Keep this form in your tax file for future reference, but not likely you will be questioned for any reason. Likewise, the IRS should not be looking for it on your deceased mother's return. 

You can also use the instruction provided by M-MTax for more clarification.

Other Miscellaneous Income:

1. Sign into your TurboTax Online account
2. Go to Tax Home (left panel)  Wages and Income  section
3. Scroll to  Less Common Income > Select  Miscellaneous Income, 1099-A, 1099-C
4. Select Other reportable Income > Enter a description-IRD Estate Number  (----) and the amount

@budsara1 

[budsara1]

M-MTax,

Thank you for the incredibly quick response.

I will enter it as miscellaneous income so that I can include more detail about the source.

Best regards.

[budsara1]

DianeW777,

Thank you for the detailed and quick response.

I also appreciate your comments on how the IRS will view it.  I don't know how they can possibly keep up with all the minutia of our tax system.

I decided to go with reporting as miscellaneous income so that I could include additional details about the source.

Best regards.

[M-MTax]

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@budsara1 wrote:

I decided to go with reporting as miscellaneous income so that I could include additional details about the source.

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That would be correct, in my opinion, as it's the only way to flag the income as IRD.