I have a client that is filing her tax return jointly with her deceased husband. The deceased husband's mother also passed away within just weeks of my client's husband. The mother had IRA's that have issued 1099"s to the Estate of the deceased husband. At first, I thought I could include the 1099-R income on the final joint return for my client but when I realized the 1099's are issued to his Estate and have an EIN # instead of his ssn I was not sure that would be correct. I have researched and it looks like I need to file a 1041 for the Estate however I am not sure where to put the 1099-R income as I can't find the worksheet for it. I am also not sure if I should report just the 1099-R income or other money from the mother's checking/savings accounts that was divided between the siblings? The amounts are very small, I am just unsure of the correct way to report this, any help would be appreciated.