OMG, you still didn't include some important details you put elsewhere. Here, let me do it for you:

"the spouse was the primary beneficiary, entitled to this 401K and other retirement income and it was supposed to continue. Unfortunately spouse did not understand she had to change the name on the account."

"she is the primary beneficiary. the money was deposited automatically into joint savings account. The account was not officially switched into her name until March of 2021, which meant the 1099R is for the two months it was deposited in deceased spouses name."

The Bank account isn't what matters. The fact that the money is coming from a 401(k) matters. People helping you need to know it was a 401(k). You have two "accounts" in this discussion.