TP received a 1099-MISC for his deceased wife's oil royalties. The 1099 lists the decedent's SSN. The royalties were deposited in the TP's joint bank account.

How do I enter the 1099-MISC in PS so that the TP pays tax on the royalties? I don't see a section on the 1099-MISC Wks to do this. 

There will also be a nonresident state return filed for the royalties.

Thanks for you help.