It may not be income to you and not taxable. Let's back up - 1099-G for what? Either state refund, gambling, or unemployment.
The only logical thing is the estate received her state refund.
See Publication 559 (2022), Survivors, Executors, and Administrators which states:
Character of income.
The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if the decedent were alive. If the income would have been a capital gain to the decedent, it will be a capital gain to you.
Therefore, if the state refund would not have been taxable to the deceased, it is not taxable to you.
If my assumption of state refund is not correct, please reply with more information.
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