@PC129
IRS says:
"If you become the owner in the year your deceased
spouse died, don't determine the required minimum
distribution for that year using your life; rather, you
must take the deceased owner's required minimum distribution
for that year (to the extent it wasn't already distributed
to the owner before his or her death)."
Any basis there remaining is going to add to your IRAs basis.
You won't file Form 8606 for the decedent because there is no distribution (to the extent it wasn't already distributed to the owner before his or her death)..
