My elderly client was recipient  of her deceased brother's retirement account (1099R). The 1099R has her brother's TIN , but is made out to his estate and her.  Her only other income is social security.  The amount is substantial and would subject some of her social security to taxation.

My issue is the 1099R has her brothers SSN.  She doesn't have a problem paying the extra tax.  

How should this be handled??