The answer provided by @JulieS is incorrect. Do not include the value of the inherited IRA maintained for your husband as beneficiary. Everything about inherited IRAs must be kept entirely separate from the individual's own IRAs.
Including the inherited IRA in the total value will result in an incorrect value on line 6 of Form 8606 and an incorrect calculation of the taxable amount of the distributions from your husband's own IRAs. Nothing about the inherited IRA is to be included on your husband's Form 8606.
