559 states that "Wages paid as income in respect of a decedent aren't subject to federal income tax withholding. However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. These wages aren't included in box 1 of Form W-2." Other info statesthat1099-R pensions are treated similarly. Does a pension payment received after death require a 1099-Misc and adjust 1099-R?
