My spouse died on 12/30/22. I filed tax returns last year as the final return. I received partial pension payment in his name early January of 2023. How to report 1099R?

[sean3934]

The 1099R is dated for 2023 and only about $350.

[DavidD66]

I recommend you report it on your 2023 tax return as other income.  Do not file a return for your spouse to report it.  To report as Other Income in TurboTax:

• Type "Other Income" in Search and hit Enter
• Click on "Jump to other income"
•  Answer "No" to "Did you get a 1099-MISC"
• Continue through the interview till you get to "Less Common Income" and click on it.
• Scroll to the bottom of the page and click on "Start" next to "Miscellaneous Income, ..."
• Click on Start next to "Other reportable income"
• Answer Yes to "Any Other Taxable Income?"
• Give a description (e.g. Spouse's 1099-R) and enter the amount
• The amount will be reported as "Other Income" on Schedule 1 of Form 1040 

[Opus 17]

This is called "income in respect of a decedent."  As long as you are the beneficiary or the person authorized to receive this income, you can report it on your return as if it was paid to you.  Report it as "other income," not as a 1099-R.