That is probably correct. Use the CSF type then.
The simplified method is used to prorate after-tax contributions (basis) that was in the account and starts the first year that the pension was paid and every year after. It is not common to have such a basis.
You would need to look at past tax returns to find that, but if this was a survivor annuity the basis (if any) would probably be very small anyway.
As a general reference I suggest that you read IRS Pub 559 (Survivors, Executors, and Administrators) for a lot of good information about filing the final return and estate return and other requirements.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p559.pdf">https://www.irs.gov/pub/irs-pdf/p559.pdf</a>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
