Your question is unclear because there are several possibilities. If your spouse died in 2023, then you should be filing a joint return including both spouse's names, and you would list your spouse' income under their own name as on a normal tax return. If your spouse died in 2022, and you received income in 2023 in your spouse's name (and you got a 1099-R in your spouse's name), this is income in respect of a decedent. Assuming you are the beneficiary or the person authorized to receive this income, you would enter this income as miscellaneous or "other" income on your tax return, and not as a 1099-R. If you have been made the beneficiary of your spouse's account, then you would receive a 1099-R titled something like "Jane Doe as beneficiary of John Doe", which makes it your income that you enter under your name.