Social Security Check for Deceased Parent and I'm listed as OAO

[Suzeq1024]

My husband received a check for a portion (he has two siblings who also received a portion) of his mother's final social security check, which was paid after she passed away. He has received a SSA 1099-SM with his name listed, followed by OAO and then his mother's name followed by DECD. Is this a taxable benefit to him, and do we need to report it on our tax return? 

[DoninGA]

If his Social Security number is entered in box 2 of the SSA-1099 and there is an amount in box 5 of the form then it has to be reported on a tax return.

To enter Social Security benefits reported on form SSA-1099

Click on Federal Taxes (Personal using Home and Business)
Click on Wages and Income (Personal Income using Home and Business)
Click on I'll choose what I work on (if shown)
Scroll down to Retirement Plans and Social Security
On Social Security (SSA-1099, RRB-1099), click the start or update button

Or enter ssa-1099 in the Search box located in the upper right of the program screen. Click on Jump to ssa-1099