There is nothing on a tax return that ties the RMD to the one who was originally require to take the distribution. Upon your husband's death, the amount of his 2024 RMD that remained unsatisfied was no longer his responsibility, so the amount of his RMD that you would show on his final tax return (presumably your joint 2024 tax return) would be only the amount he actually took. The remaining amount of his RMD became your responsibility, so that just adds to that amount that you were originally required to take from your IRAs.
(Hopefully his IRAs were moved to yours by non-reportable trustee-to-trustee transfer and you received no Forms 1099-R for the movement of these funds. If they were moved by distribution and rollover, reported on one or more Forms 1099-R, the distributions from his IRAs included the remainder of his RMD which was not eligible for rollover and depositing that portion into you would constitute an ordinary contribution, not a rollover.)
