Fileing a 1099sa?

A distribution to a beneficiary reported on a Form 1099-SA is not, per se, a death benefit but is just a distribution to a beneficiary of the some or all of the balance in the account.  Such distributions are usually taxable to the beneficiary.  The code in box 3 of the Form 1099-SA indicates the nature of the distribution.  A distribution paid after the year of death to a non-spouse beneficiary other than the decedent's estate would have code 6.  Otherwise the distribution paid to a beneficiary other than the decedent's spouse would have code 4.  If the beneficiary is the surviving spouse of the decedent, the account simply becomes the spouse's account and distributions paid to the spouse are normal distributions, reported with code 1.  A distribution paid to the decedent before death would also have code 1 but the Form 1099-SA would be in the decedent's name.

TurboTax go to Wages & Income -> Less Common Items -> 1099-SA, HSA, MSA and answer the questions related to the distribution reported on the Form 1099-SA.