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Tax Law (Questions About Taxes)/Tax Forms With Decedents's SSN


I am completing a 2014 Form 1040, Individual Tax Return, for a woman filing "single" for the first time as her husband passed away during 2013 at which time they filed "married filing jointly". 2014 Tear-end Tax forms have come in with her deceased husband's Social security number. One is a Form 1099-DIV with the decedent's SSN. This investment should have been consolidated into his trust. Should the spouse contact the payor and ask them to issue a Corrected" 1099-DIV with the trust tax ID? Also, there is a Form 1098 form which is attributable to mortgage interest on a second home. Assuming the property is held jointly and the wife had paid the interest on the mortgage, I am assuming the wife can deduct this interest. Should an explanation be attached to the tax return explaining why the IRS will not be able to match the SSN with the payor?
Thank you.


Thanks for your question.

You are not going to have much success with getting the 1099's or 1098 changed.  Just put them on the return as is.  Shouldn't create a problem.  Don't attach any explanation, it would slow down the process.

Hope this helps.

John Stancil, CPA  

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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