The company that she worked for issuing a payment to her in the year following her death should be issuing the payment either to you or to her estate. Then it would be taxable income in 2022. You should receive a W2 or 1099 for that amount next year. If they issue the form to your spouse's social security number you should contact them to correct it.
Next year you will file as either single or, if you have a qualifying dependent, a qualifying widower.
Here is more information on that status.
Life insurance proceeds are almost never taxable unless the policy pays out in lieu of wages. If so they will issue you a tax form.
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