I filed a final estate return in 2018. In late 2019 the estate received interest income from an account they were not aware of. The 1099 was issued to the decedent’s SSN. The estate beneficiaries are all charitable. Income received is a bit over $1,000. Should another final estate return be filed since income is over $600 or just ignore since the 1099 was not issued to estate EIN and there would be no tax liability.
Technically you should file an amended final return and then report the interest income on a 2019 final return. Receiving that much in interest income must mean there is principal remaining that may need to be accounted for as well.