Back up. You have two options.
One:
Once you file the 1099s from your mother to you and your brother, the IRS is fully aware and there is no other explanation needed. Maybe you are not understanding the 1099 part. Dianne gave you the links because you have to fill out the 1099 forms showing your mother as the payor while you and your brother received the income from her. You will each then have a 1099-R to report on your taxes as income from your mother, from her name and social. The form she received will be ignored and not used other than as a reference.
Example:
- 1099-R from Fidelity to your Mom $3,000, tucked in her tax papers.
- Now, you fill out a new 1099-R form to each.
- 1099-R from Mom to first child $1500 - filed on return
- 1099-R from Mom to second child $1500 - filed on return.
- I would also split the tax paid, as the beneficiary, you would be eligible to receive it.
The 1099-R forms are filed with the 1096 Dianne showed above. Here is the form and instructions for filling it out, About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans.
Two:
Alternatively, instead of going through all of the above, you can just file a 1041 and get a refund for your mom's 1099-R. Here are forms and instructions About Form 1041, U.S. Income Tax Return for Estates and Trusts. Personally, I think this is easier but you do whichever is best for you.
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