How you report this payment depends on the answers to at least the following questions:
- Did the estate report the payment (to your wife) on Form 1099-MISC or Form 1099-NEC?
- Was your wife certain of getting payment from the estate for her services, or was it only a hopeful expectation that her services would be recognized by the estate?
- Did your wife incur any expenses in providing home health-care to her relative?
