1099-R in deceased spouses name

[codeblue123]

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.

[sjrcpa]

On the estate's 1041.

[BobKamman]

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.  

[codeblue123]

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]

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.  

[bfh328t]

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

[pennysahm]

People didn't cash a check, the money was automatically deposited into a joint Trust account, which also belonged to the spouse. Said spouse is not looking for people to help them out of a tax situation, but only wants to do the right thing and claim the income properly.

[sjrcpa]

Was the surviving spouse the death beneficiary of the pension? Or should she not have received the money at all?

Accepting the direct deposit = cashing the check.

[pennysahm]

she is the primary beneficiary. the money was deposited automatically into joint savings account. The account was not officially switched into her name until March of 2021, which meant the 1099R is for the two months it was deposited in deceased spouses name.

[qbteachmt]

"which meant the 1099R is for the two months it was deposited in deceased spouses name."

The 1099-R doesn't relate to Banking. It relates to the Payment made. It's for the Year, not for two months.

It tells you: An amount for 2021, which seems to compute to 2 months, there was no direction that the original person no longer existed. No one told the payor about the death, and they kept making the payment. Perhaps this was pension that was not even supposed to continue to be paid beyond date of death.

Don't read into something, what doesn't exist because of it.

[pennysahm]

the spouse was the primary beneficiary, entitled to this 401K and other retirement income and it was supposed to continue. Unfortunately spouse did not understand she had to change the name on the account.

Accusations are not helpful, just need to figure out how to report.

[qbteachmt]

@pennysahm 

This link seems to go to your own topic:

https://proconnect.intuit.com/community/tax-talk/discussion/1099r-for-deceased-spouse/00/200542

No need to ask in multiple places; it's all the same audience.

"Accusations are not helpful, just need to figure out how to report."

No one accused anyone of anything. We need details. You should go to your own topic and provide these details that matter, as well as answer those questions from the Peers that volunteer to try to help. They have questions, you have missing info, all of this matters, and you need to participate if you want that personal help. Thanks.