No additional OID needs to be filed since Nominee has already filed OIDs on Estate’s behalf. Once Estate receives Recipient copy of OID, funds can be claimed on a tax return. For 1099-OID, see 26 USC 6049
26 USC 1271; UCC 3-419 See IRS Publication 1212, p. 7
Scenario
For Endorsements and Check Withdrawals from Bank Account 26 USC 163, 163(e) & 12 USC
File a 1099-A and 1099-OID for total amount of check withdrawals and endorsed from bank account. Credit cards are OID-able;
HOW TO CALCULATE OID FOR A LOAN WITH A MATURITY DATE
For Loans with a Maturity Date Scenario
You can amend your tax return up to 3 years using IRS Forms 1040, 1041. To file prior to 3 years, use IRS Form 706, 709.