Why can't you do that yourself?

Are you sure the penalty applies?  When was the IRA inherited, by whom?

Wife inherited the IRA from her father (65) in 2023 by daughter (32). It appears that based on current rules she will not have to pay the 10% penalty since distributions are required. 

$55k - $ 45k ./.   ( 1.0 - Fed tax rate + State tax rate) %  -   assuming the amount > $10K is taxable (See Bob's comment)

That algebra class from high school always comes in handy

True...for me that was a long time ago!

50 plus years for me, but it still comes in handy

It's been so long for me that I thought I learned it in a geography class.  But whether I learned it in algebra or geography I still use it quite often so I still remember it even if I did learn it in 1917.  

Geography or geometry? 

I loved geometry 😉

It has been too long for me.  I don't remember the difference between geometry or algebra or calculus, or any other math type things.  I just lump them all in as math and leave it at that ------------------ I had to clear some space in my brain to make room for all the passwords I need to remember these days.

Calculus was the most difficult of the math classes, the most challenging. There was also trigonometry which I also liked.

wouldn't the distribution be coded a 4 and not a 1 and therefore no 10% penalty? 

Code 4 is for a death disbusement.. the $ 10,000 penalty exception is entered on Form 5329