No. The fica taxes (social security and medicare) are reported on form W2., while federal withholding can be reported on both W2 and 1099-NEC. if form 1099-NEC showed witholding taxes, you may enter it on line 4, of form 1099-NEC on the income tax return. The deceased compensation income reported on form 1099-NEC is taxable to federal only (no FICA taxes) as other inocme on Schedule 1 of form 1040.
