help! my client died 12/31/2020, Final 1040 filed for 2020. Working the 1041 for the Estate now for 2021. In 2021 a 1099-R received under deceased SS# for a 401K loan defaulted in 2021. Do I use a 2021 1040 for the under his SS# or pass thru on the 2021 1041?  401K loan of $17k was forgiven by Fidelity but they issued a 1099R for 2021 for the debt forgiveness.