In May of 2020 my sister passed away. She left a minor child who I am guardian of. My sisters 401K was distributed as part of Probate to my niece. I have a 1099-R to my niece in which there is gross distribution and taxable amount (less than $6000) and looks like about 20% Federal income Tax withheld. I was claiming my niece on my Tax Return as a dependent as i have had her for 7 months but am wondering do I need to file a separate tax return for my niece for this 1099-R? or what do i need to do with the 1099-R?
