1099-R for deceased parent

[joethenose]

I received a 1099-R for a deceased parent, distribution code Box 7 is 4 (death)  The recipient box has a TIN, not an SSN.  How do I know if a 1099-R should be filed with a 1040 or 1041? Or Both?

[ThomasM125]

Since the 1099-R form has a taxpayer ID number as opposed to a social security number, I assume the distribution is being paid to a trust or other entity. You will need to determine who the recipient of the form is, based on the payor and tax ID number on it to determine where to report it. If it belongs to a trust, then you need to file a trust tax return to report it if the combined income of the trust is more than $600 for the year.

You can prepare a trust tax return by using the Business version of TurboTax. You can download the product here:  TurboTax Business download

[joethenose]

Hi Tom thanks for your response. My wife and I live in RI, and have not lived in MA. The 1099-R is in my wife’s name, and recipient’s box has her TIN that was assigned to her by the IRS, not her SSN.  Box 15 has a MA payer number, not a RI one. I have noticed that 1099-R form states Trust after my wife’s name, along with the attorney’s name and address that generated the trust years ago. I treated the 1099-R as a normal 1099-R form on our Fed 1040-SR return. We have already filed Fed 1040-SR, RI-1040, and MA 1-NR/PY. Fed and RI have notified us that our returns are correct, and have issued refunds. MA has cashed our check for their return regarding the 1099-R, so I’m thinking the MA return was correct also. My tax software also said there were no errors, in any of the three returns. I’m not sure if this was the correct thing to do, and I hope you can answer the following questions.

Does my wife need to file a 1041 Trust form?

If so, should the 1099-R be reported on both the 1040 and 1041?

Will we need to amend our Fed and both state returns? (I think so)

Do we need to file RI and MA 1041’s?

Will the attorney also listed on the 1099-R be sending out a 1041 K-1? (He does not respond) and then the K1 be included in our amended return? (I think the 1041 software generates the K-1)

If we need to amend our state returns, should the 1099-R be entered as Fiduciary income on both state forms?

We paid estimated Fed and RI state taxes early in 2023, and included them on our 1040 SR and RI 1040.

Thank you in advance. As you can see, we’re quite confused right now, and we’re hoping you can help clear up this problem.