Were the accounts joint with the wife?

Or solely his?

And the reason 1099s were issued in decedent's name and SSN is because no one transferred the account to the estate/joint owner/beneficiary.

No form should be filed for him.  He's dead. 

Follow the money.  Who cashed the checks?  Or are the funds just sitting there, waiting to be administered?  

To sjrcpa:

Accounts were solely in husband's name totaling $30,000. Yes, 1099's were issued in decedent's name because no one transferred the account to the beneficiary. Where should I report the income?

There was $30,000 in income so there must be forms to file.

The 2024 income should be reported on a 1041 for the decedent's estate.

Since no one transferred the account to the beneficiary, there probably were no distributions either. No distribution deduction = tax paid by estate.

Caveat- this probably doesn't apply if this is community property in a community property state. @BobKamman  could weigh in on that.

Shouldn't make any difference in a community-property state, there's no revocable trust involved here.  Was the $30,000 income from dividends and interest, or was it from capital gains for which the broker didn't use stepped-up basis?  

And I don't see anything indicating the account was not closed in 2024.  Was this income earned before they got around to transferring it to the widow?  

To BobKamman:

These accounts are in NY State. The $30,000 was earned as dividends and capital gain distributions. The accounts were never transferred to the widow and are still in the husband's name. Can I include the income on the widow's 1040 since she was the sole beneficiary? 

Probably lots of mutual funds with year-end CGD.  How do you know she's the sole beneficiary, were they POD or TOD ?  

I saw the will.

Unless you're the probate court judge, what you saw doesn't matter.  The fact that nothing has been done for a year, suggests that there may be a problem with the estate.  Which, nevertheless, should file a 1041.  Hope you requested an extension back in April.