The IRA beneficiary is responsible for taking the year-of-death RMD. In other words, if the year-of-death RMD was not taken by the IRA owner (prior to death), it must be taken by the designated beneficiary. The RMD is reported as income by the beneficiary.
The exception to the above would be if the estate was the named beneficiary. However, in your situation, it appears that your mother's estate was not the named beneficiary for the IRA, and thus, it falls on the beneficiaries to take the required RMD.
@Rbtt123
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