BobKamman
Level 15

If they didn't open an estate, how did they close out the account?  Was it a "transfer on death" account?  If so, wouldn't the transactions after death be reported on the beneficiary's return directly, and not on a 1041?  

How did the $3,200 in capital gains come about?  Was that for the entire year, or just after his death?  Are you taking into account stepped-up basis?