A distribution paid to you as beneficiary of a Health Savings Account would have been reported to you on a Form 1099-SA, not a Form 1099-R. Forms 1099-R are for distributions from retirement accounts.
If it really is a distribution from a retirement account reported on Form 1099-R, the distribution is taxable to you and is considered to be entirely a Required Minimum Distribution because a distribution paid to a non-spouse beneficiary is not eligible for rollover.
