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1099-R in deceased spouses name

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Level 2

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.

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4 Replies 4
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Level 15

On the estate's 1041.


ex-AllStar
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Level 11

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.  

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Level 2

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?

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Level 11

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.  

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