dmertz
Level 15

Retirement tax questions

Right.  If you were the beneficiary of the IRA (which is apparently the case since you were the one who received the Form 1099-R), it's entirely reportable on your own tax return.  Anything that you gave to your sibling was simply a gift from you to your sibling.  If your gifts to your sibling in 2021 were more than $15,000 you must file a gift tax return, Form 709.