Hello, I have a client who parents died together in a car accident in 2023. I want to make sure I am filing the correct number of tax returns for 2023. Please let me know if the following is correct. 

1. File final joint return (Form 1040) ending on date of death (parents have been filing jointly)

2. File 1041 for father for remainder of the year allocating his portion of income to the return. 

3. File 1041 for mother for remainder of the year allocating her portion of income to the return. 

If 2 and 3 are correct, do you provide the beneficiary information on both 1041s? Also, it is my understanding the value of the estate is under the 2023 UTC.