I have a client who's husband passed away in 2021. They self prepared. In reviewing the 2020 return, I see a 8915-e. They elected to pay tax 1/3 each year in 2020, 2021, 2022. I am struggling to find where to put it on the 8915-f so it would show the 1/3 taxable in 2021. But then my question is since it was the taxpayer's distribution, does that trigger the final 2/3 ($66k) as taxable in 2021 as this is his final 2021 return? Or is this something that the spouse can inherit and pay the tax in 2022? Or we could amend 2020 and elect to pay tax fully on 2020 instead if it triggers the full amount left due in 2021. I appreciate any assistance. We're almost done with tax season 2021!