1099r/decd spouse

[TAXMAN]

What i have is a spouse decd in late 2012. TP(husband) received a 1099r with spouse name,ss#, and FWH on the 1099r. TP filing single in 2013. Company paid this to TP but will not correct 1099r for the SS#. Question is how do we get the refund wh on the 1099r back. Decd spouse has no estate. Even then the wh is in spouse # so I really can't file a 1041 and ask for it back. Suggestions?

[mcb39]

How about amending 2012?

[OldJack]

You didn't say what tax year the 1099R is for. Guessing it is a 2013 tax year would mean the spouse/estate has taxable income in 2013 and should file a 2013 tax return form 1041. Marriage and joint return filing ended in 2012 tax year end.

[TAXMAN]

The 1099r has a 2013 date on it with the FWH and gross amount being reported in Decd Spouse SS#. Real question is how toget the FWH to the TP. Don't see how I can put this on a 1041 as no estate exist.

Thanks

[taxtrio]

If income is received in 2013 by surviving spouse, then surviving spouse can show the income on line 21 form 1040 as "income in respect of a decedent" and claim the tax w/h on page two of 1040 with rest of w/h.

Will need a statement with return explaining.

Master Tax Guide 2014

code section 182 (page 143)

[Lion EA]

There is always an estate. The estate might not have a filing requirement. But in that case, you're probably filing due to the portability of the estate's unused deduction so it can go to the surviving spouse and not be lost.

[OldJack]

>>Don't see how I can put this on a 1041 as no estate exist.<<

>>If income is received in 2013 by surviving spouse<<

There was an estate and it was the 1099R distribution. The 1099R says the deceased received income (which is received by the deceased estate), not a surviving spouse. The estate then distributes the money to the surviving spouse. There is an estate taxable income that requires a 1041 tax return either paying the income tax or passing the taxable income to beneficiaries for tax. Just because the surviving spouse got the money does not mean it is the surviving that should have gotten the money or report it as taxable income.

edit: The Master Tax Guide is talking about IRD taxable payments made directly to the surviving spouse on a 1099 with the surviving spouse's social security number.

[Abby Normal]

Paper file 1040 and attach 1099R so the IRS can see where the withholding is coming from.

[OldJack]

>>Paper file 1040 and attach 1099R so the IRS can see where the withholding is coming from.<<

A form 1041 is the 1040 income tax return for a deceased person.

[taxtrio]

If a person is not "alive" in 2013 they cannot file a 1040.

OldJack is correct, dec'd estate files 1041.

[Abby Normal]

The 1099R did not have the estate's EIN on it, so either way, the IRS is going to have to find the withholdings and move them to the right account. 1041 may be correct but 1040 with surviving spouse works and it's faster. I know. I've done it.

[michaelmars]

1041 for a deceased uses social security number so show it there and there is a form to allocate the taxes withheld to the beneficiaries. but why assume the husband has authority to file anything for the wife? was he court appointed? seems like a lot of hassle for one 1099

[kcjenkins]

The 1099R did not have the estate's EIN on it, so either way, the IRS is going to have to find the withholdings and move them to the right account. 1041 may be correct but 1040 with surviving spouse works and it's faster. I know. I've done it.

Can't file a joint return in 13 if the spouse died in 12.

[jklcpa]

You should apply for an EIN so you can file form 1041 and report this income properly and allocate the withholding to your client. That is how the IRS will have a trail of the withholding from the 1099R that was issued, and then that withholding will be shown on the K-1 in your client's name that then can be properly claimed on the 1040 individual return. This form 1041 will probably be the first and final return. If you don't have the EIN by 4/15, file the form 1041 with "applied for" in that block.