"A $6,500 contribution was made in 2019 for 2018."
A contribution in 2019 *for* 2018 must be reported on the 2018 tax return, not 2019 either as a deductible contribution or a non-dedictible contribution reported on a 8606 form.
"In Jan-2020, the IRA was transferred from SunTrust Bank to Nationwide."
A transfer form one trustee to another trustee when the money is not sent to the account owner does not require a 1099-R, but some trustees send one anyway. If not 1099-R was issued then there is noting to report on the 2019 tax return.
"in case Nationwide puts two-and-two together and figured out the account owner is. "
Nationwide should be notified of the death immediately so that they will treat the IRA as inherited by the named beneficiaries or your fathers estate if there was no named benificuary(s).
The moment that he died, the IRA was no longer his, but belongs to the benificuary(s).
**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.**
