To clarify, are you filing a return strictly in the son's name because if not, this type of income needs to be reported on his own return claiming he is a dependent of someone else. In filing his own return, there is not an area in the return that asks for the custodial parent's income. Please read this Turbo Tax article for more information.
If you are trying to file a kiddie tax return, you can only report things like interest, dividends or capital gains. For an inherited IRA, a separate return would need to be filed in his name and reported that he is a dependent of someone else. Please read the linked article I referenced in the last paragraph and read Additional election requirements for the child.
Now if you are referring to the the person who died and is leaving this inheritance, this is reported by going to federal> Wages and Income>Retirement Plans and Social Security>IRA 401 k) Pension Plan Withdrawals to edit your 1099R. Then there is a section after the 1099R entry that you will check that this is an inherited IRA. The next screen asks for the name of the person who is deceased and the year they died. Then complete the rest of the section including the section that addresses the RMD distribution.
{Edited 02/28/23} 1:36 PM PST} @MacTigger
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