If you received a Form 1099-R issued with the Social Security Number (SSN) of a deceased taxpayer, but it should have been issued with the Estate's Employer Identification Number (EIN), you'll need to take specific steps to correct the situation:

1. Contact the Issuer
Inform the Payer: Reach out to the issuer of the 1099-R and inform them of the error. They may be able to correct the form and reissue it under the Estate’s EIN.
Request a Corrected 1099-R: Ask the payer to issue a corrected Form 1099-R using the Estate’s EIN. This correction should be reflected in their records as well.
with the Correction Box checked.

2. Reporting the Income on the Estate's Tax Return
Form 1041 (U.S. Income Tax Return for Estates and Trusts): If the 1099-R cannot be reissued, report the income on Form 1041. You will need to include the original 1099-R issued under the SSN as part of the estate's tax return.
Attach a Statement: Attach a statement to Form 1041 explaining the situation. Include the deceased taxpayer's SSN, the amount reported on the incorrect 1099-R, and note that this income is being reported on the estate's return under its EIN.

3. Correcting Information with the IRS
File Form 4852 (Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.): If the payer cannot correct the form, you may file Form 4852 to correct the information on your return. This form allows you to report the correct details and provides an explanation of why you are using the substitute form.

4. Keep Documentation
Recordkeeping: Keep all correspondence with the payer and any documentation showing the steps you took to correct the issue. This will be important if the IRS has any questions about the discrepancy.

Hope this helps! Best of luck!