If the owner died on or after the required beginning
date, the IRA beneficiaries are responsible for figuring and
distributing the owner's required minimum distribution in
the year of death.
If you did not do that then technically, the final return should include Form 5329
and a request for waiver.
The IRS will grant the waiver, assuming
you explain that you are taking and reporting the RMD on your own next year tax return.
You will also have to take your own beneficiary RMD for 2022.
