You asked <<Is form SSA 1099 taxable if received for Mom who passed. It is suppose to be life insurance?>>

1) Why would a person receive SS "for Mom" who passed? Mom received SS while she was alive. After she dies the SS ends.

2) "It is suppose[sic] to be life insurance?" is not a professional's question.

3) This is a website for professionals to share help and advice to other professionals, not Do It Yourselfers who want free advice. Free advice is often worth what you paid for it--nothing.