I'm not sure why your SIL used her SSN. The distribution presumably came from the estate. The estate should have an EIN and that's what should be on the 1099. Also, why 1099-R from an estate? An estate would never issue and 1099R
Also, a distribution from an estate may or may not be taxable. Part of it might be taxable, part not taxable, or perhaps none of it is taxable.
The Estate probably should have filed a Form 1041...and the beneficiaries would have received Sch K-1 (1041) shown distributions and what is taxable.
If the estate did not file a 1041, probably should have used the decedent's SSN on a F1099-MISC?????
https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-estate-i...
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
