sorry for your loss. you would need your MIL tax return for the year prior to death and year of death if she took an IRA distribution before she died and had tax basis in her IRAs that amount would show up on line 14 of form 8606.
also if the amount was from ROTH IRAs the amount received would not be taxable
otherwise for non-ROTH IRAs
- At death, IRAs do not get a step-up in basis. The owner’s basis is passed down to the IRA beneficiary without any basis adjustments.
