income for client that passed away in 2012

[Janitor Bob]

Client died in December 2012. I completed her 2012 return in March 2013 including her date of death. Her daughter (also a client) sends tax stuff for her and her deceased mom. In her stuff, are a few items of income in the name of her deceased mother. Client told me that the money came directly to her and she signed the checks as POA and deposited the funds into a joint account that had been set up in both mom's daughter's names.....Not talking a lot of money....$278.00 Royalty income and $360 retirement income. I am assuming this is income in respect of decedent and included on daughter's return...correct? But where to report....Other Income line 21?

[grandmabee]

small amount of money that is probably what I would do. But does she and the bank know that POA is done at time of death? right way would be estate return because over 600 dollars requires return.