Just looking for a general opinion.  Client died in 2022.  The surviving spouse has not changed one of the deceased husbands IRA's to her name so the 2023 1099-R is coming under the decease spouse's SSN.  Only a $5000 distribution.  Would you report this amount on the surviving spouse's tax return and just attach a note to the return.  Unfortunately this is quite a repetitive issue as my client base continues to age.