Inheritance/SSA

[KJY]

Mom died in Dec 2018. The SSA wrongly withdrew a payment (Nov) from her ckg acct. I contested. In 2019 the estate was settled and distributed. No taxes were paid but a tax return was filed. In 2020 I received a ck from the SSA for my portion of the disputed payment.  I recently received a 1099 from them and in box 2 is my SS# as beneficiary. Is that money taxable and how should I declare it?

[gloriah5200]

Yes, the distribution of the court award reported on Form 1099 is taxable to you.  Since it is a court award and it replaces what could be considered taxable income, then it is a taxable court award to you and should be reported as "other income" on your return.

It is distributed to you as a court award recipient replacing your mother's taxable income, not as a social security benefit on your SSN.