Wages paid after the year of death are reported on which form?

Wages paid after the year of death are reported on Form 1099-MISC. This form is typically used for reporting miscellaneous income, which includes payments to independent contractors, freelancers, and other non-employees. In the case of wages paid to a deceased employee, the employer will report the payments made to the estate or beneficiaries on Form 1099-MISC, recognizing that these wages are not traditional earnings associated with an active employee.

Alternatives like Form W-2D are used for reporting amounts owed to deceased employees but do not specifically accommodate payments after death in the same manner as Form 1099-MISC. Form W-2 generally serves for reporting wages and salaries paid to an employee during their lifetime, while Form 1099-R is designated for reporting distributions from retirement accounts, which does not apply in this context.