My husband died 12/20/11. All of his income earned in 2011 was reported on our joint tax return for 2011, which I signed as surviving spouse. Before his estate was established he earned less than $600 of investment income in 2012. The 1099's have his Social Security number on them. Should that income be treated as estate income and be reported on Form 1041?

“Should that income be treated as estate income and be reported on Form 1041?”=========== All income the decedent would have received had death not occurred that was not properly includible on the final return (Form 1040) is income in respect of a decedent. Income earned by the estate prior to distribution or income that was owed to the decedent incurs federal income tax. The fiduciary or executor of the estate must report this income on the 1041 form and pay any taxes owed when filing. This is essentially income that would have been taxed if the decedent had been alive to receive it. If a taxpayer died during the year and a 1099 was received for the full twelve months, the 1099 should be allocated between the 1040 and 1041.As it was NOT reported on 1040 on 2011 return, it needs to be reported on 1041.

Thank you, Wnhough! Just what I needed to know. (I'm not sure where to put this thank you.)