She is identified as the personal rep of the estate. She is however the surving spouse. The IRS will get a 1099S in the name of the estate. .. 

For the sake of argument - even if only half of the prime rez should be reported on the estate, my inital question is still relavent becuase she should be able to exclude her hubby's half of the gain.

If you can't answer the question stop responding Bob