Thank you Isabella. This leads me to another question. In December, they transferred the majority of my husband's balance in his IRA to my IRA. For some reason, they left a small amount ($149) in his account. That small amount didn't get transferred and his account didn't get closed until 2018. When I am filling out the 8606 for my husband's IRA for 2017, do I put $149 as the value of the account as of 12/31/17 or do I use the value as of his date of death?
