The RMDs have been waived for tax year 2020.
Please read this IRS document for more information.
If she did not take a RMD, then she did not receive a form 1099-R. So there is nothing to report about her retirement on the tax return. There is no penalty.
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I have the same issue. So why has my tax submission been rejected twice this week for calculation error on an Inherited IRA in which I did not receive a distribution and received no 1099R. Is it a Quicken problem?