Yes, there is no death benefit exclusion for payments from a decedent's retirement account. Please see the Inherited IRAs and Retirement Accounts section of this TurboTax article. Since the account is generally funded with untaxed money, the distributions are still taxed, even if it is the beneficiary who receives them.
The 1099-R for the distribution should have the information required to accurately report this on your taxes. The entire distribution might not be taxable if the decedent had any contributions with after-tax dollars. The code in Box 7 should be a 4.
