“Taxpayer died in 2020, filed timely final 1040 with surviving spouse in 2021. Taxpayer had IRA with no named beneficiary.  IRA issued a 2021 Form 1099-R in decedent’s name and social security number. How can I report this to minimize the income tax?”

this is a dilemma.  How does a deceased person earn income?  Can’t right?

This brings in a question, can a nominee distribution 1099 be filed for a tax years after the descendent’s last return has been filed?  Ie, file 1099 and 1096 with IRS without filing a 1040?

this assumes there is a Will and court appointed administrator: 

the ideal solution and one stated in IRS Publication 559.  See section “identification number”

https://www.irs.gov/pub/irs-pdf/p559.pdf

is to have the custodian that sent the 1099 to issue a corrected 1099 to the beneficiary stated in the Will or in the name of the estate and associated ssn or EIN.  Unfortunately they probably refuse even though they could face penalties imposed by the irs.   If the 1099 was issued for year 2020 a nominee distribution 1099 like form example found here:

https://www.irs.gov/pub/irs-pdf/f1099r.pdf