Im sorry, Lisa, that does not make sense. What I would do first is this: Create a worksheet using Excel. List all of your passive income - description, in one column, and total amount, in the second column. On the third column, report the income from January 1st, to date of death; and the fourth column from the next day to the end of the calendar year. Columns 3 and 4 must add up to Column 2.  If you know for sure that you have all the 1099's that have been filed with the IRS in any given year, the IRS will not stop you from reporting the total amounts instead of the individual amounts. However, it is always best to report each 1099 separately so the IRS can match their records to yours. If your worksheet foots, and crossfoots, I see no issue in reporting the 1099's accurately, even if they have to be split in reporting.