My father died February 26, 2013. His brokerage account was registered in the name of his revocable living trust for which he was sole trustee. I am the personal rep of the estate, the sole successor trustee of the trust, and sole beneficiary. Between the date of his death and the date when the stocks in the brokerage account were transferred to my name, the only income was $1,800 of dividends in the brokerage account and a $402 state income tax refund. The brokerage firm reported these dividends under my father's SS number and included them with $200 of dividends received in 2013 prior to his death. Is this proper? What income do I report on the 2013 income tax returns of my father, the estate and/or the trust? Thank you so much for your advice.