How do I record a decedent's income when it comes two years after death?

[msindc1]

Folks:

Wife died at end of 2020.  In 2021 employer remitted funds to Wife and issued a 1099-MISC.  Box three is titled "Beneficiary/Estate payments, etc." but the recipient is Wife and the listed recipient SSN is Wife's.  Therefore, I thought to include it on Husband's return with wife as deceased.  But Lacerte tells me that Wife's date of death must be 2021 or 2022.  Do I put this on a return for the estate?

[sjrcpa]

How did employer remit funds to wife? A dead person can't cash a check.

What was the payment for?

[msindc1]

I don't actually know in what form the payment was made.  It might have been an electronic payment.  And I don't know what the payment was for!

[sjrcpa]

Find out.

That will help determine whether it goes on surviving spouse's 1040 or on an estate return 1041 for the deceased.