asked

My mother died on Dec 1, 2021. She received her final Social Security payment (direct deposit) for November on Dec 3, 2021. The payment is included on her 2021 1099-SSA. Should the December payment be included on her 2021 1040 final return or should the 1040 be adjusted for the December payment as IRD and included on her estate 1041? If it is adjusted, where on the 1040 or supporting schedules is that adjustment made?

May 30th, 2024

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