I have a 2019 W2 for my wife who died in 2018. I am filing single for 2019. How do I report this W2?

[TomK100]

All income the decedent would have received had death not occurred that wasn't properly includible on the final return, discussed earlier, is income in respect of a decedent.

Income in respect of a decedent must be included in the income of one of the following.

• The decedent's estate, if the estate receives it.

• The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it.

• Any person to whom the estate properly distributes the right to receive it.

IRS Pub. 559 Survivors, Executors, and Administrators

[MacManMick]

Thank you for your response. I know as the beneficiary the income on my deceased wife's W2 will have to be reported on my 1040-ES but I don't know how to report it. The W2 has my wife's name and Social Security number. How will the IRS know this is her W2? Turbo Tax has no place to enter my wife's name when filing Single. How is this W2 reported?

[KrisD15]

Sounds like it should have been reported on a 1099-misc, but you can report it as other income. 

Under Wages and Income scroll to the bottom and click Show more under “Less Common Income”

Scroll to the bottom “Miscellaneous Income, 1099-A, 1099-C" and click Start

Scroll to the last choice and click Start next to “Other reportable income”

Enter   "W-2 Income in respect of a decedent"   as the description and the amount and Continue

Use the amount from box 1. There should have been no State or Federal tax withheld. 

Click Done on the next page

The online program puts the amount on Schedule 1 line 8 and flows to 1040 line 7a

That should be all you need to do. 

ACCORDING TO THE IRS:

"Wages. The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. The income isn't reduced by any amounts withheld by the employer. If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. Wages paid as income in respect of a decedent aren't subject to federal income tax withholding. However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. These wages aren't included in box 1 of Form W-2. Wages paid as income in respect of a decedent after the year of death generally aren't subject to withholding for any federal taxes.”