I have a client whose husband passed away in 2021.  He received a 1099R for tax year 2022. She is filing as Qualifying Surviving Spouse because she has a 20 year old daughter in college.  The 1099R was issued in his name with his social security number.  Box 7 distribution code is 4.  The taxable amount is on $3,649.58.  No taxes withheld.  I don't believe I would file a separate return under his social security number. Suggestions??