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If you filed final taxes for a decedent and later received a 1099, you must amend the final returns. To include the missing income on the final federal return, you must file form 1040X. For final state returns, if required, states allow you to amend returns online. So, refer to your state taxing authority for guidance on amending returns.
In addition to amending the returns, you may also have to adjust the 1099. Typically, payers of 1099 income report income earned for the entire year. Additionally, income reported on the final returns consists only of income earned during the final year of life up until the date of death. Therefore, income on the 1099 needs adjusting to determine the amount to report on the final amended returns as explained in the article How to Report 1099 Income on the Final Return.
However, amending final returns and adjusting 1099’s should be painless. The executor should already be tracking income of the estate on all accounts. So, contact the executor for the amount of income on the 1099 to report on the final returns. If you are the executor using a tax professional, forward the 1099 with the income adjustment.