Widow received 2021 1099-R for husband deceased 12/28/20

[Greta]

I include the income. But can I credit her with the federal and state taxes withheld?

[Just-Lisa-Now- · Accepted solution]

That should go on a 1041 estate return for the deceased husband. The income will funnel to her on a K-1, but I think you'll end up with the withholding being refunded to the estate....Im not sure you can move that withholding over to the beneficiary on their K-1.

[Greta]

The 1099-R is in husband's SSN. Where do I indicate on the 1041 that income taxes were withheld but not on the new estate EIN.

[Greta]

The 1099-R income was 4K. The w/h was $1138 (IRS) and $412 (VA). If we skip doing an estate income tax return and forego the withholding, the widow loses $273 in refunds. Would it be dreadful if we just don't bother with an estate income tax return?

[Just-Lisa-Now-]

The SSN of the deceased should be tied to estate EIN....you needed that SSN when you applied for the EIN, right? Ive just put the 1099R on the Other Income line of the 1041 and added the withholdings to 1041 Page 2, Sch G, Part II Line 14 and mark the box that it came from a 1099.