A death distribution other than code 6 just means that it is being distributed to a spouse. Because your wife didn't pay taxes on it when she was alive they're expecting you to pay taxes on it now. The 1099-SA form that you received doesn't tell the IRS or the system that you rolled the HSA over into your HSA.
You'll need to do a contribution to your HSA for the amount that was in your late wife's account. The account is yours since you were the named beneficiary. Enter the 1099-SA into the system just as it is on the form. Box 4 - FMV on date of death - should match box 1 for the distribution amount.
The next screen will ask if you inherited this from a spouse. You'll answer yes.
The following screen will ask if you spent the money on medical expenses only. You'll answer no. Then check the box that pops up that says "I didn't spend any of it on medical expenses". The box that pops up at that point will ask how much of the account you rolled over into another HSA. If you enter the same amount that was in box 1 then none of the distribution will be taxable. If you enter less than what was in box 1 the leftover portion will be taxable.
Sorry for your loss.
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