Opus 17
Level 15
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Deductions & credits

This is a situation known as "income in respect of a decedent."  See IRS publication 559.

https://www.irs.gov/forms-pubs/about-publication-559

https://www.irs.gov/publications/p559#en_US_2022_publink100099595

 

If there is not an open estate, and if you are your spouse's beneficiary or otherwise the person legally entitled to their property, then you report the income on your tax return in your name.  You would file single as normal (or as qualifying surviving spouse** if you have a dependent child).   (**This used to be called "qualifying widow" and is still called that on a lot of web sites.)

 

Note that the employer should issue a 1099-MISC, and not a W-2.  Because the bonus was paid in the year after your spouse died, it is not supposed to be subject to medicare or social security tax.  

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