Received an 1099-R through Probate

At the end of 2019, my sister-in-law passed away.  As part of the Probate, my wife received a 1099-R for the money assigned to her, which includes 401K, IRA, and Cash.  We have not taken or  dispersed any of the money, stocks, funds.  Should we enter the 1099-R in our Federal taxes?  How can we enter it into the form?   Will we have to pay taxes on it in 2020?  Or only we  we move the money?