If you filed a final return for your father last year, any income received this year would go to his heirs. In most cases, that would be his surviving spouse.
Technically, the income from Form 1099-R should be reported on your mother's tax return. If it's less than $10, however, you aren't required to include an amount that small.
You have the option to omit the income from her return and wait to see if the IRS sends you a letter asking about the missing income. If this happens, the IRS will recalculate the tax owed and send a bill. This is a fairly easy process and, in the case of a small amount of income, has no real downside.
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