Get your taxes done using TurboTax

@taz4kayu  @kayuc   I and every superuser here are only volunteers trying to help out taxpayers. We are not employees; we receive no income or benefits.  If you are not able to properly respond to the questions that were already asked, I cannot help you.

Please go back and read what was written!

1. What year was the 1099-R issued and for what tax year?
   
   
2. Confirm that the 1099-R was issued in your mother's name and with her SSN!! - and not in your name and not on your SSN.
   
   
3. If your late mother passed away owning assets that generated more than $600 of income after her death, the executor of the Estate (you seem to have said you are the executor) must produce a Form 1041 for the Estate, and in so doing produce the accompanying Schedule K-1 which shows have the income, expenses, and excess deductions passed to the beneficiary (presumably you).
   
   
4. Assuming that the 1099-R was indeed addressed to your late mother and therefore her Estate, then that declared income would have to be reported on a Form 1041, along with any other income such as interest, dividends, proceeds of assets sold.  If that happened, then the 1041 would show a transfer, in the year that was appropriate to the 1041, to you!  Therefore, in the year that the inherited income reached you, you should or should have reported that transferred income as shown on the Schedule K-1 (specifically!) on your own tax filing for the relevant year.
   
   
5. You have failed to state in what year the Form 1099-R was received, although you seem to state it is relevant to 2014.  Assume that it was issued in 2014, then what was done for tax year 2014 in 2015?
   
   
6. Lastly, and truly not as an insult, you seem very confused in regard to differentiating the assets and income of your mother's estate and your own assets and income.  They are not combined.  What would eventually bring that income and those assets to you is the transfer that occurs accompanying the Schedule K-1.
   
   

Perhaps in regard to what may be a failure to have properly reported 2014 income by the Estate, and if this is true for significant income, you probably should seek professional advice.  However, remember that if significant income and income-producing assets were transferred to you as beneficiary of the Estate, that Schedule K-1, in the relevant year of transfer, has a tax liability impact on you and your Form 1040.