1099R for deceased spouse who died in 2021

[cafroning]

I have a client whose husband passed away in 2021.  He received a 1099R for tax year 2022. She is filing as Qualifying Surviving Spouse because she has a 20 year old daughter in college.  The 1099R was issued in his name with his social security number.  Box 7 distribution code is 4.  The taxable amount is on $3,649.58.  No taxes withheld.  I don't believe I would file a separate return under his social security number. Suggestions??

[BobKamman]

Same question from earlier this week.  She got the money, right?  It goes on her return.  We have a tax on income, not on pieces of paper.  

[cafroning]

It's not under her social security number. So, how is it entered on the return?

[BobKamman]

https://proconnect.intuit.com/community/proseries-tax-discussions/discussion/re-1099r-for-deceased-s... 

[BobKamman]

Use her SSN, no one will complain.  Or if you are OCD, enter it as Other, "Income in Respect of Decedent."  Or something like that.  

[jamewilkiesdoug]

Losing a spouse is a difficult and emotional experience, and the grief can be overwhelming. When a spouse dies in 2021, the surviving spouse may be left with many questions and concerns, including financial and legal issues.