Great. Now you get to report that interest as 2024 income for the estate. OK, the amount of interest on a couple of thousand for 18 months is probably below filing requirements.
I received a refund interest payment of just over $26 this year, and I need to remember to report that as income when I do taxes for 2024. Since it’s an irregular source of income, I just know I’m going to forget about it.
Ugh - I’m glad you mentioned that. We filed our 2022 return (due April 2023) rather late… and when the refund came, there was some interest included. I need to check that out when I do our 2024 taxes.
Can’t speak to the OP’s dilemma, but there’s definitely a distinct lack of communication across different groups in the IRS. My in-laws were victims of a fraudulent-return scam, a few years ago (they got a large refund for a return they had not filed). They never cashed the check, on our advice, and filed a fraud report.
But every few months, they’d get a dunning letter from the IRS one week, and a “never mind, we’re handling it” a few weeks later. This cycle occured at least 3 times.
That is how the treasury does it- have you never gotten a tax refund before? I mean today it is mostly direct deposit, but checks were the way for decades and decades.
Anything less than ten bucks is de minimis. I am not saying dont report it, but if you forget, dont bother with a 1040x.
As @DrDeth says, if it’s under $10 don’t bother. And if it’s over $10 the payer is required to provide you a 1099 or equivalent. So forgetting should not be a concern.
What can be a concern is being in a big rush to file your taxes ASAP after Jan 1, and doing so before all your 1099s come in. What I do is maintain a list in my note-taking app every year of the W2s, 1099s, etc., I’m expecting. For most years, this year’s list is the same as last year’s list, so I just copy & paste. And edit as required during the year as I get an unexpected hunk of money that should generate a 1099, or change jobs and expect a W2 from a different employer or …
Then once it’s the start of a new year I copy the current list I’ve been adjusting all year to next year’s note. Then as I receive each form (email or snailmail) I just check them off the list. Once all the checkboxes are checked I’m ready to do taxes. Strictly speaking there are deadlines by which businesses are required to have delivered all their 1099s to payees. But practically, you waiting to that date is no guarantee you’ll have all gotten of them from the most slovenly of your payers, or the slowest of your USPS workers. OTOH, assuming you use some tax prep software, it’s the work of just a few minutes to create an amended return when some tardy or corrected input form shows up after your taxes are filed. And that’s a no-harm, no-foul amendment as far as IRS is concerned.
My bottom line:
To forget is human. To remember forever is computer. Let them do the stuff that’s hard for us, and leave ourselves to do the important stuff that’s hard for them. Like drinkin’ and chasin’ wimmin; they suck at that. 
The interest was a little less than two hundred bucks. According to the Form 1040 instructions for the tax year 2023, if the total gross income of the estate is less than $15,700 then it is not necessary to file a return. I am going to assume that the requirements for the tax year 2024 will be similar but its not too late for Congress to change it. I doubt that happens.
Now I am beginning to wonder if Congress has the power to retroactively raise the income tax rates for tax years in the past. Congress gets its power to tax income from the 16th Amendment which is silent on the issue. For example, if Congress imposed an additional 10 % surcharge on all income tax paid by all taxpayers in the tax year 2016, would it be constitutional? It certainly wouldn’t be popular.
Yep, that can be an issue.