1. What's the best way to report income on a 1099 that was issued to decedent's SSN rather than the estate/trust EIN? Assuming that correcting the 1099 is not an option. Do I report it on the 1041? Is there a specific way to report it?
2. For some reason, the 1099-S was issued to the executor. The sale should have been reported on 1041, as part of the estate. Any recommendations?
3. The decedent passed away in 2021. No final year 1040 was filed. Her 2021 income was around $10,000. Is filing a final 1040 always the best practice?
Thank you very much!