BobKamman
Level 15

Form 1041, Schedule G, Line 14.  Shouldn't bother IRS, there's no cross matching of 1041 to database, just the other direction.  I don't know about California.  Won't hurt to attach a copy of the 1099R and a brief explanation.  

They had all year to ask the payer for the money, but might have been overwhelmed by grief.  

0 Cheers