estate returns

[Kea]

First, I will admit that these 2 returns are late. I forgot that the extension was only until 9/15.

Anyway, now I have to finally wrap these up. I seem to keep going in circles, but I think I finally understand. Please let me know if I finally "got it."

On decedent's final 1040, I report the full amount on the 1099 (int, div, etc).

I back out everything that was not actually received before DOD.

If it was accrued before DOD, but not received (IRD), it goes to the 1041.

If it was accrued and received after DOD it goes to the 1041 only if the property was held separately or Ten Com.

Otherwise, it goes to the joint owner's / TOD's 1040.

If it goes to the 1041, then no 1099 nominee reporting is required. But for the amounts that go to the TOD or joint owner, I should nominee it out? Is there a way to show 2 different recipients in ATX? Should I show the adjustments for each account or just combine the amounts? Say there are 7 1099s from various accounts. Can I add 1 line showing the amount to go to the 1041 & a 2nd line to show the amount going to another person?

Thanks so much.