Technically, the income received was Income in Respect to a Decedent (IRD). The only issue of complexity that may arise occurs if a Form 706 Estate Return had to be filed because the Estate was large ($5.6 M) which is very rare.
So, that said, simply report the income with the entry of the Form 1099-MISC, and would recommend reporting as if, and it should be, showing in Box 3 of the 1099.
If this posted response is useful to you, please click on the upraised hand in the lower left of this post. Thank you. Scruffy Curmudgeon--PFFM/ IAFF, retired FireFighter/Paramedic - Locals 718/30, Veteran USAR O3 AIS/ASA '65-'67
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USAR 64-67 AIS/ASA MOS 9301 - O3
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