The taxpayer passed away in January of 2021. There was income received prior to death (consisting of SS and retirement income) and income received after death (consisting of interest, dividend, stock sale and income from a separate trusts).

The IRS guidance (Pub 559) appears to recommend allocating the interest & dividend income between the final return and the fiduciary return based on what was received prior to and after death (one month to final 1040 and 11 months to 1041).

Would this also apply to the information received via a form K1 (containing ordinary & qualified dividend, REIT dividends, foreign tax credit, non-div distribution, etc)? Or can this just be placed on either the 1040 or 1041 without the line by line allocation of the K1 information as required for the other standalone forms (1099-int & 1099-div). The K1 contains the taxpayers social number versus the estate.