Since your mother died in 2024, then the unrecovered amount will be reported in 2024, if a tax return is required to be filed.
In 2023, you will report the 1099-R exactly as it was reported on your mother's 2023 tax return. She should also receive a 1099-R for 2024, even though you did receive the letter from the Pension Plan Administrator. When you prepare the 2024 tax return, you will include the amount she received before death.
Any portion of the distribution in 2024 that represents her cost in the plan (money she put in that she did pay tax on - called 'after tax'), can be used to reduce the taxable amount of her final distribution.
I also would like to send my sympathies to you and your family.
@arendg1
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