NASSAUSUFFOLK

Not sure how to handle this situation. Taxpayer passed in 2023, return was completed and filed for Tax Year 2023.  Executrix was not issued Letters of Testamentary until March 2025 due to court delays, etc., at that time EIN was also issued for the Estate.  1099-Int and 1099-R were issued in 2024 using the Taxpayer's social security number since Estate not created until 2025. The total income from all 1099's is less than $10k. Can an EIN created in 2025 be used to file a Return for income received in 2024?

Thank you for any guidance.

The short answer is:

EIN issuance date does not restrict retroactive filing as long as the estate was legally formed (which it now is).

Some items to consider:

Include a statement noting the income was reported under the SSN because the estate was not yet formed.  For example, "1099-INT and 1099-R issued under the decedent's SSN; income properly reportable by the estate. EIN issued upon receipt of Letters Testamentary in March 2025."

Attach a schedule reconciling the 1099s to the amounts reported on Form 1041.

Use Schedule K-1 if any income is distributed to beneficiaries.

Not sure how to handle this situation. Taxpayer passed in 2023, return was completed and filed for Tax Year 2023.  Executrix was not issued Letters of Testamentary until March 2025 due to court delays, etc., at that time EIN was also issued for the Estate.  1099-Int and 1099-R were issued in 2024 using the Taxpayer's social security number since Estate not created until 2025. The total income from all 1099's is less than $10k. Can an EIN created in 2025 be used to file a Return for income received in 2024?

Thank you for any guidance.