The law does not require the IRA custodian to be the one that prepares Form 990-T. Often, the custodian requires the IRA owner to file prepare this form and then will forward this form to the IRS along with the payment that must be made from the IRA to the IRS. Even if the IRA owner files the form, the payment must be sent from the IRA to the IRS. It cannot be a distribution from the IRA that the IRA owner uses to pay the tax, so there will likely have to be some coordination between the IRA owner and the IRA custodian to make sure that the payment to the IRS is handled properly.
TurboTax does not support Form 990-T, so you'll likely have to prepare the form manually; you can download the fillable pdf form from the IRS. Since the payment from the IRA is not a personal expense, it is not reportable anywhere on your individual tax return.
