You would add it to your own income if the payment was sent to you as "Income in Respect to a Decedent"
What that term means is that you are getting, claiming and paying tax on income that was owed to the decedent, but paid to you.
For the SSA-1099, add the additional income to your SSA-1099 Box 5 and enter the total amount.
As stated in the answer above, if this is reporting $255.00 as the lump-sum death benefit, then it is not reported. If you are unsure, please look at the description listed under Box 3 on that 1099
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