No, you don't need to report the SSA-1099 in your relative's name and SSN on your return. Just keep it for your records.
Since the estate was closed (and your SIL was entitled to the benefit in the first place), this income in respect of a decedent does not need to be reported on a tax return.
Here's more info on Income Received After Death in the Family.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
