Apparently, from what you wrote, the final owed Social Security benefit was late received, and therefore could not be filed with the Final Form 1040 for your late mother and instead the benefit was written out in your name, with the annotation "On Account Of . . ." your late mother.
Did you receive the benefit check or benefit deposit? IF so, please then see below.
This situation is referred to a "Income in Respect to a Dededent" (IRD) and is reported as if it were your income. So you would report this as a Retirement Income on your own Form 1040. The one other question is whether or not your mother's Estate was large enough to require Filing of a Form 706 Estate Return and pay Estate Taxes - very unlikely. If, however, it did, in that one specific case there is an available deduction for the Estate Tax paid (not income tax paid).
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