Q. (cont.) It did not say on the check made payable to Anne Smith as executor of the estate of Don Smith; it was issued directly to Anne Smith. Will Anne Smith get a 1099?
A. We spoke with IRS reporting specialist Ms. Oroke (#1000269880), who confirmed that the 1099 should go to the person to whom the check was issued--in your example, Anne Smith. Ms. Oroke added that ideally, this individual should have returned the check and asked that it be reissued to the estate."