You are right, the 1099-Rs cover the entire year of 2022. But my mom died in the middle of December and the 1099s she received include income received after death.
I guess my layman's understanding is that income received after death belongs to the estate rather than to the individual, and therefore doesn't belong on the individual's 2022 Form 1040 but rather on the estate's Form 1041, which I will file at the end of the estate's fiscal year. I have chosen a fiscal year that starts on the day of death, 12/17/22, and will end on 11/30/23, or the closing of the estate, whichever comes first.
Correct me if I'm wrong, which I may be. That's why I'm considering having a professional do the return.
