1099-R in deceased spouses name

Forum|Forum|6 years ago
February 27, 2020
3 replies
30 views

Spouse passed away in December 2018 (filed a MFJ 2018 tax return). A 1099-R was received in the deceased spouses name in 2019. How do we report the 1099-R income. The 1099-R income was received in Jan 2019 for December 2018.

Lacerte Tax

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sjrcpa

Level 15

On the estate's 1041.

The more I know the more I don’t know.

BobKamman

Level 15

If the surviving spouse cashed the check -- or if it was paid to him/her in the first place -- it's income in respect of decedent, and reported on the 1040 of the recipient.

C

codeblue123Author

Level 3

The surviving spouse cashed the check, so you would include the 1099-R on the surviving spouses tax return even though it has the deceased spouse's social security number? Would you paper file the tax return because there is federal & state tax withheld on this 1099-R?

BobKamman

Level 15

Yes, to including the income. The tax is on the income, not on the piece of paper.

Claiming credit for the withholding: If it's $25 I probably would, to save IRS the expense of processing a lot more paperwork. If it's $2,500 I would tell the spouse to go back to the company, ask it to issue a 1099-MISC and zero out the 1099-R, and refund the withholding. People shouldn't cash other people's checks just because they're dead and then expect other people to help them out of a tax situation.

B

bfh328t

Level 2

i have a 1099-R for a person that passed away 12-14-2019 and how do i file this 1099-R.

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