if a person dies on 1/1 and has a section 8 tenant next door and usually gets checks dated on the first of the month for that month rent. what happens this year holiday 1/1 and checks dated 1/2 I imagine and meant for january rent does that check go on a final return for date of death 1/1 or does it go on the fiduciary return for that year.

Or it is possible they date it 12/31 i don't know as mail does not come on 1/1 and is meant for january rent and date of death is 1/1 where does that check go. is there a date of death tax return just for 1/1 and if rent is usually dated that way for the month of january but you don't get it until later would it go on a fiduciary return.

All income the decedent would have received had death not occurred that was not properly includible on the final tax return is income in respect of a decedent. Income in respect of a decedent must be included in the income of one of the decedent’s estate, if the estate receives it;the beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it; or any person to whom the estate properly distributes the right to receive it.If you have to include income in respect of a decedent in your gross income and an estate tax return was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income.