1099 oil royalty deceased person

[Trisha85]

Husband died in 2022, no estate.

Filed final return jointly.

In 2023 received 1099 misc and 1099 NEC.  

How do I include this income.

No estate and he is deceased in 2022.

Do I include it in my income for 2023 and if so how?

[Anonymous_]

You can include the income as Other income (miscellaneous income) on your return if you received it since it's income in respect of a decedent.

[Opus 17]

Income in respect of a decedent is discussed in more detail here.
https://www.irs.gov/pub/irs-pdf/p559.pdf

You should probably contact the payer of the leases to get them switched over into your name.