If you have withdrawn the full amount of the IRA, be you will use Form 8606 to show the basis on your return as of the date of death. If your mother did take any withdrawals during 2023, before death, she would use her basis from your 2022 tax return (8606, Line 14) on her final return.
You would then use any remaining basis on your return as the tax free amount and the difference being fully taxable.
You would use the value for her on the date of death, and for your return you would enter the value as of December 31st. These numbers should make both returns accurate. If you are not sure or you don't have the statements, check with the payer for the details.
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