Income of deceased issued in social

[JT2307]

Not sure how I should handle. I have two different clients with same situation. Taxpayer died in 2023 - filed a final return only income besides social security was gas royalties. Executor never contacted the company issuing the royalties of taxpayers death and all funds went into same account - it was joint account with the daughter. Now they received a 1099-misc in the social security number of the deceased and the company is not able to change the to the EIN.

Should I report on the estate return with a note? Issue a 1099 from social security number to estate? I am not sure what is the correct way to handle.

Thank you.

[TaxGuyBill]

In most cases if someone receives a 1099 that should go to someone else, 1099 is supposed to be issued (a nominee; see link below).

But I don't remember for sure if it is entirely necessary for this situation (individual to estate); I seem to recall it may not be needed, but I don't have a citation for that.

https://www.irs.gov/instructions/i1099gi#en_US_2025_publink1000286907