This will be reported on the beneficiary return(s). Your mom's final return was filed for the year of her death and nothing belongs to or is filed for her after 2023.
File the income on the beneficiary 2024 return using the information in the link here: Where do I enter Form 1099-LTC?
@ras43081
[Edited: 02/05/2025 | 7:52 AM PST]