Deductions & credits

@CindyKR 

So let's go back up top.

 

Wages earned and paid in the year the person died are reported on a w-2 and are subject to social security and medicare tax, even if the person died before the paycheck was received.

 

Wages that were earned before a person died, but paid in the tax year after they died, are reported on 1099-MISC and are not subject to social security and medicare tax.

 

You originally reported your spouse died in 2022, so any wages or bonuses paid in 2022 are properly included in his 2022 W-2 and are reported on your joint 2022 tax return.  It is only the "small bonus" paid in 2023 that should be on a 1099-MISC.