If the amount was included on his SSA-1099, it will be reported on his final tax return, and you will have nothing to report. If they did not include it on the 1099, you will have to report it on your tax return. I'm guessing it was considered his and included on his 1099. Otherwise they would have denied your claim. You can determine if it was included on the 1099 by dividing the total cash benefit paid by 12 - if it equals the amount of the final payment it was included.
