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Before I continue to proceed into unfamiliar territory, interest (from CDs and state bonds) and maybe dividends reported under my father's social security number needs to be transferred to an estate return.

I have been reading Publication 550. If I am reading this correctly, a 1099-INT and 1099-DIV would be issued to the estate and reported to the IRS using a 1096 as a cover form. No e-filing because the 1096, 1099-div, and 1099-int must be original forms.

Interest is received on several 1099s. Since interest is being transferred to one EIN, is only one 1099-INT required?

For accuracy, there should also be a 1099-DIV, but it seems overkill to transfer $15 in dividends.

While everything you suggest is correct, I can say that every time I've faced the issue of splitting 1099 income between decedent and estate, I've just entered the nominee amount on the decedent's return as a negative with the description "amount reported under [decedent's name and SSN] but actually income of [Estate of decedent], EIN xx-xxxxxxx". I made a similar entry on the Estate return as a positive amount. I didn't issue 1099s and never heard anything from the IRS.

I did maintain a backup spreadsheet with the details of each item of income which was split between the two returns.

It may not have bene correct, but it was simpler.

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