Joint Bank Account with a Parent - Tax implications after death

[Ruruka]

I have a joint bank account (checking) with my mother, who passed away last year. As the surviving owner I now have sole ownership of the account. Does this count as income and if so how do I report it?

Thanks!

[Curmudgeon]

A bank account is an asset not income. No need to report the complete ownership but if it pays any interest, you are responsible for reporting 100% of that.