MA Form 2 interest payment after final Form 2

[WTax1]

I am the executor for my son's estate. I submitted the final MA form 2 two years ago. This year the estate received a $400 late interest payment (interest on refund from his 1040 three years ago). The 1099 int came in care of me with his social security number as the recipient. It looks like MA requires a Form 2. (although IRS did not require 1041).

The question is there a way to just pay the tax using the Form 2 and be done with it, or must I do the associated forms for a KI to me to pay the tax ? Also is there an issue since I did the "final" Form 2 two years ago ?

Thanks in advance for any help.