Mother of taxpayer died in 2017, and received W-2 income from her employer. After her death 2 distributions were made to her son, her only heir. Both 1099's were issued under the SSN of the deceased.
No estate account was ever opened. One of the 1099's is dated 1/3/2018 and was received late in January although the 1099 is a 2017 1099. One of the 1099's looks like it is from her retirement account; the
other may be unused vacation pay. Should these be reported on the tax return of the deceased? What should be done with the distribution received in 2018?