Estate Tax return

[LINDAAHILL]

In 2019 two 1099's were received for a lump sum distribution of a pension for the deceased and one for her husband account which she was drawing, Federal taxes were withheld.  She died December 27 2018.

Is there any pension exclusion that could reduce the impact of this.   I know that expenses can be deducted.

Any suggestions.

Linda

[BobKamman]

The good news is that you have more than three months to work on this problem.  The income should be reported on a Form 1041, but claiming credit for the withholding may be a problem.  Try requesting it from the payors, along with a corrected 1099R and new 1099-Misc, but don't expect them to be helpful.  You can refer to the lack of cooperation, though, in an attachment to the 1041 claiming the "withholding in respect of a decedent" (term I made up) along with the income in respect of a decedent.  The worst IRS can do is disallow it and tell you how they think it should be done.  

[LINDAAHILL]

Thank you.    I learned that the withholding could be entered on Line 24e.    This is a great example of the need have a will and to name a beneficiary of a lump sum pension distribution.  This is going to be an expensive lesson.  

[BobKamman]

Line 24e of what return for what year?  And who told you?

[LINDAAHILL]

I found it searching Help in the ProSeries 2019 Estate return.  
This is my first year to use this software and I have been impressed.