Can I File a 1099 Form for a Deceased Person?

Yes, employers should file a 1099 form for a deceased individual who died during the year. Use a Form 1099-MISC to report any payment owed to their estate or beneficiary. You should report the payment regardless of whether you made it in the year of their death or the following year.

Report payments for a deceased person in box 3 of Form 1099-MISC. Enter the relevant name and Taxpayer Identification Number on the form. A recipient in one circumstance might be an individual beneficiary. Enter that person’s name and their Social Security Number on the form. You should enter the name and Employer Identification Number of the deceased person’s estate if that is the recipient. Remember that general backup withholding rules are applicable for estate payments.

We handle multiple types of 1099 form generation programmatically with our W-2/1099 Forms Filer software. Download our free demo software today to enter real data that will remain in our system after you purchase the program.

Software Solutions from AMS

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