Assuming that he had no income other than Social Security and that he took no distribution during his life, in 2018, from the IRA, there is no need to file a personal Form 1040. If his Estate, after he died, also had no income and took no distribution from the IRA, there is no requirement to file Form 1041 Estate Return.
The requirement to file an income tax return, 1040 or 1041, occurs when more than $600 of income has been received in a tax year. The mere owning of the IRA, without taking a distribution, does not require a filing. However, make sure that you check with the IRA trustee, where the IRA was held, to be certain that the Form 1099-R will only show a transfer to a beneficiary and not a distribution to your father before or after death.
If this posted response is useful to you, please click on the upraised hand in the lower left of this post. Thank you. Scruffy Curmudgeon--PFFM/ IAFF, retired FireFighter/Paramedic - Locals 718/30, Veteran USAR O3 AIS/ASA '65-'67
NOT INTUIT EMPLOYEE
USAR 64-67 AIS/ASA MOS 9301 - O3
- Just donating my time
**Say Thanks by clicking the thumb icon in the lower left corner -it means nothing but makes those than answer feel wanted.
