The husband died on 12/27/21 and we completed the 2021 1040 with their joint income as normal.  The widow drops off her 2022 income tax papers and has a W2 for her deceased spouse with $17,000 of income, federal taxes withheld along with SS/Medicare.  So how do i report income for the deceased spouse in a year that he was not alive?  They said it was sick and backpay they owed him so they continued to pay her (W2 is in his name) for several weeks in 2022.  Should they have been paying this to her and then give her the W2?  Any input would be greatly appreciated.