There isn't any way to "distinguish" it under her social security number, and you don't need to do so. Just report the income on your tax return as if the 1099-MISC was issued to you. The IRS isn't going to flag anything because you are reporting income on your return that hasn't been reported to them. The worst thing that could happen (and it won't) is you receive a letter from the IRS inquiring about it, in which case you just send a reply and explain it. The alternative is you get a tax ID for your mother's estate and file an estate income tax return.
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