Was it from her IRA? And you wanted to roll from her IRA to another IRA? That's what she did. It's ok if she got the check. After you enter the 1099R you can say you rolled it over. Was any withholding taken out of it? What code is in box 7?
You just enter the 1099R and say NO it was not the RMD if it asks (since no RMD was required for 2020). Then say you rolled it over. It will show up on 1040 line 4a for the full amount then should be zero on line 4b with the word ROLLOVER by it. Unless you had any withholding taken out. If you didn't replace the withholding from your own money then the withholding will become a taxable distribution itself.
