I think I read this but where I don't recall - A mother and daughter have a joint interest bearing account. Mom passed away 11/2020. Am I correct that daughter has to close the account and place in her name/SSN before the end of 2021? Thank and if you can point me where I would find this information I'd be grateful!

The funds in the account passed to the daughter on the date of death. Whether you require the daughter to close the account is a business decision. Regardless of whether you allow the account to continue with just the daughter or require a new account to be opened, any interest earned after the death of the mother belongs to the daughter and must be reported under the daughter's taxpayer identification number to the IRS.

Thanks for your clarification!