Deceased Parents Id #

[gman]

Son recieved 1099 in parents name & ss#. Parent died 08 and son closed bank acct in March 09. 1099 for 09 in parents name & ID # $455.00 No other items belonging to Parents. Should son report the interest on his return. At that point it did actually belong
to him in 09??

[Burke]

It would have been part of the estate immediately after death. If it was JTWROS or his name was on the account, or if he was the only bene and heir and there was no estate, it would have been his immediately after death.