Deceased taxpayer's brokerage statement, who files the return?

[montague]

Decedent received brokerage statement for 2021. I tried to file decedent's tax return and received error due to date of death (2020), of course.  Should I file form 1099-DIV with TOD as recipient?  Can TOD sign on behalf of decedent on Form 1096?

I've only dealt with surviving spouses.  Child / parent situation is new for me.

[IRonMaN]

Dead people no longer earn income once they die.  Sounds like you or somebody will need to file a 1041.

[montague]

IRonMaN, thank you

[IRonMaN]

You betcha!

[BobKamman]

If it was a TOD account, sales and income after death automatically belong to the designated beneficiary and should be reported on that individual's return.  No 1041 involved.  Should the decedent file a 1099?  They aren't going to put him in jail if he doesn't.