If you received the income in 2022, you can report it on your return as 'income in respect of a decedent'. If this applies, report it as if the 1099 was in your name.
All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent.
Income in respect of a decedent must be included in the income of one of the following.
- The decedent's estate, if the estate receives it.
- The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it.
- Any person to whom the estate properly distributes the right to receive it.
Click this link for more info on Income in Respect of a Decedent.
Sorry for your loss.
@roger-vw
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