I suggest that you read the requirements for a personal representative to file for a deceased person.
IRS Pub 559 (Survivors, Executors, and Administrators) for a lot of good information about filing the final return and estate return and other requirements.
https://www.irs.gov/pub/irs-pdf/p559.pdf
A 2019 distribution cannot go on a 2018 tax return at all - only on the 2019 tax return.
If reported in 2018 then the 2018 return needs to be amended.
If no other 2018 1099-R then the only thing that should have been filed with a mailed 2018 tax return would be an attached 5329 form filled out as follows:
From 5329 instructions:
Quote:
"Waiver of tax. The IRS can waive part or all of this tax if you can show that any shortfall in the amount of distributions was due to reasonable error and you are taking reasonable steps to remedy the shortfall. If you believe you qualify for this relief, attach a statement of explanation and file Form 5329 as follows.
1. Complete lines 52 and 53 as instructed.
2. Enter “RC” and the amount you want waived in parentheses on the dotted line next to line 54. Subtract this amount from the total shortfall you figured without regard to the waiver, and enter the result on line 54.
3. Complete line 55 as instructed. You must pay any tax due that is reported on line 55.
The IRS will review the information you provide and decide whether to grant your request for a waiver. "
Line 55 would have zero tax owed.
This can only be manually filled out and mailed.
2018 5329 form - https://www.irs.gov/pub/irs-prior/f5329--2018.pdf
2018 5329 instructions - https://www.irs.gov/pub/irs-prior/i5329--2018.pdf
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
