Decedent received  a 1099-NEC and a 1099-MISC with his social security number.  Death was in 2020, 1099's received in 2021. Both amounts were for restricted stock.  The stock went into widow's investment account. In filing the 1041, how do I record these amounts?  I did an override on the K-1 and put both amounts in ordinary business income.  My thinking is that the total would've been on his W-2 if alive.  Is this correct even though it doesn't show the payers?  If I put it in other income, it shows up on the K-1 also on line 14 H and then passes through to the widow and is subject to additional net investment tax. Thanks in advance for any help.

Sandy Rogers