2017 1099-MISC received for spouse deceased in 2016

[jcarlson]

I'm kind of a newbie here, but I have been an income tax return preparer for nine years now. 

Here's my question:  My client's spouse passed away in 2016.  She received royalties ($234.72) in 2017, however the check was made out to my client, not the deceased spouse.  The 1099-MISC for 2017 is in deceased spouse's name and lists her SSN.  I'm tempted to have him contact the company and seeing if they can correct/re-issue the 1099 in his name, since he was the person who the check was made out to.  How would you handle this?

Thank you for your input/recommendations!

[rfassett]

I would just put it on the return in his name (since he received the money and all that) and tell him he needs to submit a new W-9 to the royalty company so the problem does not resurface next year.  If the property was truly in her name alone, he may have to send the royalty company some kind of evidence that the property ownership passed to him.  But for the current year, I would do as I suggested in the first sentence and move on.