My client's mother died in Feb. 2023 and sold her mother's property in Sept 2023. Two 1099-S were report. 50% under the mother's social security and 50% under the Father's social security who died in 2022 or 2021. No EIN's were ever created for either estate. Two questions here.

1. Even though the home was old after death, since the 1099-S was issued under her SS, Can I just report it on her 1040 and call it a day. Either way, no tax will be due. Or do I need to apply for an EIN and file it on a 1041. If so, how do I report it to make sure flags aren't raised for not showing up on her 1040?

2. The father's 1099-S will need to go on a 1041 since he passed two years prior. I can apply for an EIN, how should this be report to identify that the 1099-S was under his SS, but belongs on the 1041?