A decedent's estate receives a 1099-MISC statement for unused sick and vacation days Is the estate required to pay self-employment tax on this income?

First, I would be confused how a 1099 contractor could have that type of benefit ever, as normally having it in itself trquires one to be considered an employee and be paid on a W-2. But, the bottom line is, the final tax return of the decedent is the same as it would be if he was alive, just the year end is different....a short year ending at his death.