1099-R Form received

Hello,

 

I have a friend that received a Form 1099-R, code 3 for Box 7, she got separarated from her husband last year, and he is deceased as well. To her understanding he removed her as a beneficiary. She usually doesnt file taxes because she is retired, but since she received the form, what can she do? Thank you. Any information given will be appreciated.

@PaulaM