My clients is one of the 6 heirs by way of daughter of the decedent. Farm was and continues to be cash rented out. I am leaning towards all cash rent payments received by decedent after the decedents passing will be reported on form 1041 but she asked what about the Farm cash rent payments that were due prior to the death of her only parent. Correct me if I am wrong but on a cash method, the payment(s) due prior to the decedents death received after the decedents death is reportable income on the form 1041.