Retirement tax questions

Box 1 could have the total distribution but box 2 should only have his RMD. Because it was transferred to you, there was a total distribution but it was not a taxable event.

You may want to print from the IRS rules. link and take it to the bank.

Required minimum distributions after the account owner dies

For the year of the account owner’s death, use the RMD the account owner would have received. For the year following the owner’s death, the RMD will depend on the identity of the designated beneficiary.

Calculating required minimum distributions for designated beneficiaries

Beneficiaries of retirement accounts and IRAs calculate RMDs using the Single Life Table (Table I, Appendix B, Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)). The table shows a life expectancy based on the beneficiary’s age. The account balance is divided by this life expectancy to determine the first RMD. The life expectancy is reduced by one for each subsequent year.

• Spouses who are the sole designated beneficiary can:
  • treat an IRA as their own, or
  • base RMDs on their own current age,
  • base RMDs on the decedent’s age at death, reducing the distribution period by one each year, or
  • If the account owner died before the required beginning date withdraw the entire account balance by:
    • the end of the 5th year following the account owner’s death  if the account owner died in 2019.
    • the end of the 10th year following the account owner’s death if the account owner died in 2020 or later years.

I am so very sorry for your loss, best wishes.