RE: what kind of income is it that she cant seem to get it changed?

@Just-Lisa-Now- : She's dead.  She can no longer change anything.  

Okay okay, the above is in the Simsun font, in accordance with @George4Tacks' direction. 

Well, the need to fix the problem aside, the key questions are: (1) Was the widower entitled to the income?  (2) Did he get the income?   

If Yes for both, I would just add the income on his return and put down (IRD) behind the normal reference - e.g. For interest:

Bank of Nebraska (IRD)

See Section 691.

If the Trust or Estate was entitled to and received the income, it should be reported on the Form 1041.  Practically, however, Form 1041 are NOT filed for many a decedent...

Which brings us to an old riddle:

In California, is there a problem for a man to marry his widow's sister?