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I am trying to help my friend complete the final return for her mom. Does the beneficiary claim the T4RIF or deceased person?

 
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I am trying to help my friend complete the final return for her mom. Does the beneficiary claim the T4RIF or deceased person?

If the T4RIF is for the mother, then it would go on her return. If the T4RIF is in the name of the beneficiary, then it goes on their return.