If the IRA custodian will not issue a corrected 1099-R showing the name of the beneficiary (estate of deceased) and a code 4 in box 7, then you might want to suggest to the CPA that is doing the 1041 that he file a 4852 (substitute 1099-R form) in place of the 1099-R that was received with the correct name and code and attach an explanation statement that the distribution was after death and the IRA custodian refused to correct the 1099-R. This would all be done on the 1041 estate return and not the personal 1040 return.
**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.**
