The instructions for completing Form 8606 refer to IRS Pub 590-B which indicates that anything in regard to an inherited IRA is not to be included on a Form 8606 that reports distributions from the individual's own IRAs. The instructions also state the if the decedent had basis in non-deductible traditional IRAs, distributions from the inherited IRA must be reported on a Form 8606 separate from the beneficiary's own Form 8606.
