Hello,

My client is deceased, passing in 2022.  Subsequent to his passing, his personal residence was sold by the executor of his estate in 2022.   A 1099-S was generated under the Estate's TIN.  The Transferor's name is the name of the estate.

With that, how do I report the Sale of a Principal Residence (taxpayer eligible for the exclusion)?  Do I complete a Federal 1041 under the Estate's TIN?   Given that the 1099 is not under the taxpayer's SS#, I'm thinking I cannot report on a 1040.

Any assistance is very much appreciated.