Since it immediately becomes the responsibility of the beneficiary to complete the deceased's year-of-death RMD upon the death of the decedent (and is taxable income to the beneficiary), the Form 5329 requesting the waiver must be included with the beneficiary's tax return, not the deceased's final tax return. It's the beneficiary, not the decedent, who is subject to the penalty if the RMD is not completed.
