Level 1
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Retirement tax questions

Have never seen this question before  what is the RMD for a dead person required for  

Level 1
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Retirement tax questions

Yes - You do have to report the RMD. 

For 1999 (the year of your husband's death) it was considered his RMD.  Now, since you are apparently his beneficiary, the account and the RMD are yours. 

The account should be listed with your husband's name and your name as beneficiary underneath.