covid19 rule where you can spread 1099r distribution 2

Hi, I have a client MFJ whose husband died this year with Coronavirus as a complication. One of the distributions she would like to spread out is in her husband's name, and from Notice 2020-50 you can't spread it out if you die. I would think she should be able to, but I want to be sure.

"G. Special rule for 3-year ratable income inclusion method for coronavirus-related distributions. If a qualified individual dies before the full taxable amount of the coronavirus-related distribution has been included in gross income, then the remainder must be included in gross income for the taxable year that includes the individual’s death." (page 16)

but.....

"Similarly, any distribution received by a qualified individual as a beneficiary can be treated as a coronavirus-related distribution." (page 6)

I think- am not sure, that this was distributed before he died. If I need to find this out, I want to be sure I get all the info I need before I ask the brokerage, as the client has no idea.

beneficiary can be treated as a coronavirus-related distribution.

Read in full context to this paragraph, this means that a beneficiary can be a person who can receive a distribution under COVID related illness.

The title to this section is: Definition of coronavirus-related distribution

Let's say MFJ, Spouse 1 has a 401k. Spouse 2 gets sick and is a bene on Spouse 1 401k. Spouse 2 can receive a distribution.

Thank you, I did see the possibility that I was taking it out of context.

The instructions are clear "If a taxpayer who received a qualified 2020 disaster distribution dies in 2020, the distribution may not be spread over 3 years. The entire distribution must be reported on the return of the deceased taxpayer."

I was wondering if being married changed that.