Final answer:
Wages paid after the year of death are reported on Form 1099-MISC to the estate or beneficiary of the deceased employee, reflecting income in respect of a decedent (IRD).
Step-by-step explanation:
Wages paid after the year of death are reported on Form 1099-MISC. When an employee dies, any wages that were earned but not paid at the time of death are considered to be income in respect of a decedent (IRD). These earnings are not reported on the typical Form W-2 because they are paid after death and the W-2 form is for employees who receive wages in exchange for services performed.
Instead, such payments are reported as other income on a Form 1099-MISC to the estate or beneficiary of the deceased employee.