How to report interest income on a decedent after the 1041 has been filed

Single taxpayer died February 6, 2022. Form 1040-SR was filed in March 2022 for calendar tax year 2021. Form 1041 was filed in September 2022. In May 2024 a federal income tax refund plus interest was received for tax year 2021. How, when, and by whom should the interest received on the refund be reported?

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who actually cashed the refund probably is the one that needs to report the interest (if the estate was closed and there was no trust to receive abd cash the refund check) then it was likely his beneficiary. The reporting would be with their 2024 return.