Yes, technically this is income in respect of a decedent, but you can only file one final tax return in the year of death.
For income in respect of a decedent, received in a later year, it should be reported on the return of the person or entity that received the income.
Here is an excerpt from Publication 559:
"Income in respect of a decedent must be included in the income of one of the following.
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The decedent's estate, if the estate receives it.
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The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it.
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Any person to whom the estate properly distributes the right to receive it." -IRS
So unless the estate received the income, the beneficiaries will need to report their share of this income on their own tax returns.
You can report the income as if it were in your own name on your tax return.
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