The 1099-R income is required to be reported on your tax return since it actually does belong to your wife. The amount may have no tax affect for your joint tax return. The answer to your questions follow (see the last paragraph also):
- Report the 1099-R as though it was in the name and social security number of your wife.
- Yes, the income should be reported on her personal income tax return as indicated in 1. above.
- Only she has the right to the income, even if the check remains uncashed.
- My advice would be to request a reissue. The check could be reissued in your wife's name with the death certificate and possibly other documentation presented to the company who issue it.
The fact that is is $20 or less may have no affect on your tax liability. In the end if that's the case you can just keep it in your tax files and don't put it on at all. Add an extra $20 to any income to see if the tax on your return changes at all. It could but highly unlikely.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
