What's not clear in SabrinaD2 reply is that the executor does only one of those two possibilities. Normally it would be the second one, but you need to confirm that with your uncle's executor.
If the income is passed through to you, you'll want to make sure that you have sufficient tax withholding from other sources or that you pay sufficient estimated taxes to avoid a tax underpayment penalty that could result with the addition of this income to your taxable income.
If your uncle died sometime after January 2024 , it's possible that your uncle's estate is using a fiscal tax year that would result in this being 2025 income rather than 2024 income. Again, you'll need to find out from the executor the end date of the estate tax year that will include this income. The income is reportable on your tax return for the year that contains the end-date of the estate's tax year.
