Question about Accrued Wages for Deceased Person Reported in Same Year of Death

We need to process 3 final payouts for employees who died this year.  The IRS states that we collect federal employment taxes from last check and report them on a W-2.

The personal representative of the deceased must submit a W-9 to be designated as the personal rep of the deceased. 

We will then issue a 1099 reporting the gross wage amount only to the personal representative.

This is info from IRS:

"Accrued Wages Paid the Same Year as the Employee's Death

Wages paid in the year the employee died are subject to federal employment taxes (Social Security, Medicare, and FUTA). Therefore, the employer must withhold the Social Security and Medicare taxes from the employee's unpaid wages and deposit these taxes and the employer's share.