Here are the requirements to be qualified to use the Form 4972 Lump Sum Averaging and the questions are asking for the decedent's date of birth, not that of the beneficiary.
As provided above by MarilynJoy, here is information regarding the qualifications to use the Form 4972 for 10 year averaging of a lump sum distribution:
Click this link for detailed info on Form 4972.
This link has some discussion on Income from Inherited IRA.
The total distribution box must be checked on the 4972 input and generally there should be a code A in box 7 distribution codes box, but not required by TurboTax
