Deceased spouse social security number on W2 with my name for deferred compensation

My spouse passed away in 2018 and her estate is closed.  I (husband) am the beneficiary of her remaining deferred compensation payments.  For this I received a W2 with her SSN addressed to me (not with her name) with the 2020 distributed amount received shown in Box 11 as a nonqualified plan distribution (as it should be) but nothing shown in Box 1 for Wages / Conpensation as would be expected.  How do I handle this considering 1) her social security number shown and my name/adderss and 2) no amount shown in Box 1 of the W2.  Do I just add this amount to other wages with a note of explanation added to the return and then have to mail in the return?

Thanks for advise in advance.

PattiF
Expert Alumni

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You would file a decedent return to report the income that was on the W-2 with your wife's social security number. You will be able to e-file that return.

 

Many (but not all) states allow decedent returns to be e-filed as well. We'll let you know when you get ready to e-file the state return.

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Sorry, what I forgot to include in my original post is that the estate has been closed and my spouse's estate return was filed last year.  Further, the income prior to her death was included in my return in 2018 and whe was reported as deceased but not in 2019 as I filed as single. 

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I think that the distribution should have been reported as a 1099-MISC under my SSN and name instead of her SSN with my name on a W2.

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Box 11 is information only and if nothing in box 1, you can safely ignore the W-2.

 

The purpose of box 11 is
for the SSA to determine if any part of the amount
reported in box 1 or boxes 3 and/or 5 was earned in a
prior year. The SSA uses this information to verify that
they have properly applied the social security earnings
test and paid the correct amount of benefits.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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Thank you for your replies.  In doing further research, I've read that the beneficiary of a nonqualified retirement plan (such as deferred compensaion) should be reported on a 1099-MISC with the recipient's SSN and name, address etc.  Should I expect this to be issued from my wife's (and my) former employer in addition to the previously described W-2?  If this is not received, is there a need to include on my taxes?  Do I need to contact them for it?

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If you are the beneficiary of a returment plan then any distribution  would be reported on a 1099-R.

Did you receive a distribution?  

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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 I received a distribution from the deferred compensation and considered a nonqualified plan.  The check was issued to me.  So, should I expect a 1099-R as well as the W2 as described before? 

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I  have  no idea what the W-2 is for.   The W-2 box 11 instructions for box 11 say to also report the amount in box 1.    You should contact the W-2 issuer for an explanation rather than guessing.

 

Retirement plan distribution are reported on a 1099-R that are usually issued in January following the year paid.  If paid in 2021 the  you should receive it in Jan 2022 or before.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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Thanks.  You just restated exactly where I began when posting my original question.  I can try to call them, once again after sitting on the phone probably for over an hour, but the outsouced group that are the contact are typically hopelessly clueless. Not your problem of course.