Hi, Glass.
When you post to misc.taxes.moderated, be sure to give them enough information in your first post to at least make a preliminary stab at an answer. I haven't visited that newsgroup in years but I recall that some very competent tax experts were regulars there.
How large is that "very small estate"? To some folks, a million dollars is "very small". Give at least an approximate number. Sometimes a final estate is "very small" because major assets were disposed of before death, by gifts or otherwise, and these may need to be accounted for in the estate settlement.
In a later post, you said the dividend is $2,000. That indicates an investment probably worth several thousands, maybe hundreds of thousands of dollars.
Who got that stock? Who cashed the dividend check? Was there a will? Has the estate been formally distributed and closed by a court?
No, I'm not asking you to tell us here, but no competent tax advisor can give you good advice without knowing all the facts.
In the simplest estate, where a sole heir (your wife?) has already obtained legal ownership of the dividend-paying stock before the dividend was paid, then this is simply the heir's income and should be reported on his/her return. But if the estate was still in probate or administration, then Form
1041 would be required for each year (and each short fiscal year) from date of death until the estate is distributed and closed. And, of course, it should report ALL the estate's income and deductions, not just this dividend. A part of the 1041 is a Schedule K-1 for each income beneficiary; each beneficiary should include income from his/her K-1 on his/her Form
1040.
Remember that I've been retired for nearly two decades and there have been a lot of changes in those years. Be sure to check with your own CPA for the current rules - even after getting "generic" advice from a tax newsgroup.
RC