This is income in respect of a decedent (IRD).
See https://www.irs.gov/publications/p559#en_US_2022_publink100099579
Report the income on the return of the person or entity receiving it. If the estate receives it, report it on the 1041. If you receive (which is unlikely, but possible), report it on your 1040.
Do not amend your father's final (2021) return or file another return for the 2022 tax year for him.
