If that owner of record is still in the name of grandmother, determine if she is, in fact, living or deceased by researching vital statistics for death certificate.Probate may or may not have been opened.

Seller is out of state and inherited a property from seller's deceased father.

@Jeremy Anan In Maryland you have to file for an eviction, just go to the district court and the form has a spot to check (tenant deceased) I would also suggest that you join a local Landlord association, they will have a ton of information for your local area. 

First things first, let's talk city borders and real neighborhood borders.Despite what the Pittsburgh neighborhood map says - Brighton Heights as a neighborhood ends when you go across the Shadeland Avenue Bridge or down into "Woods Run", which is not technically a neighborhood, more defined by the valley between Brighton Heights and Marshall-Shadeland -the values and housing stock down there are VERY different from those up the hill.

If the deceased was a spouse is different than someone else?

Fires, pet hoarders, smokers, meth labs, flooding, parties, vandalism, gangs, shot houses, deceased resident (for months sometimes), code violations...

Type the deceased's name into the tax roles and if they have a home they get a greeting card.

Something called the 'Beltline' is being built in Atlanta and my neighborhood is bordering it.

Fantastic returns, just don't check your brain at the border.

Now, you as the receiver of the 1099 will pay SE taxes, so if you are also the owner of the S-Corp the whole situation is tax neutral, but the IRS will still come after the S-Corp for not following the law.Issuing a 1099 to the owner of an S-Corp could also be border line fraud.