W2 for deceased spouse that died years ago

[JML222]

A retired widower (filing Single) received a W2 for her late husband that died in 2018. Apparently, he was in a movie in earlier years and received a $21.00 residual payment for 2020. Should this be included in her income?

Thanks!

[Just-Lisa-Now- · Accepted solution]

No.

[BobKamman]

Yes, if she received the check.  Income in respect of a decedent.