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Level 1
December 16, 2019
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Can a Form 1099-R issued in 2018 to an estate be included in income in 2019 instead? The check couldn't be cashed until admin. was assigned by the courts in 2019.

  • December 16, 2019
  • 1 reply
  • 7 views
The administrator contacted the retirement company and they will not reissue the Form 1099-R to 2019 even thought they had to void the 2018 check and reissue it because the check had a 6 month provision to cash.
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    Best answer by George4Tacks

    As I read your statement - NO. The check was issued and the distribution made to the estate in 2018. The Estate received the payment, but administratively could not convert to cash until 2019. It would be income for 2018, in my opinion. 

    1 reply

    George4Tacks
    Level 15
    December 16, 2019

    As I read your statement - NO. The check was issued and the distribution made to the estate in 2018. The Estate received the payment, but administratively could not convert to cash until 2019. It would be income for 2018, in my opinion. 

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