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Retirement tax questions
You'll report it on Form 1041 the same way as if you received the 2019 Form 1099-R before the filing deadline. The taxable amount is to be included as Other income on Form 1041 line 8. There generally should be no taxes withheld on IRA distributions paid to an estate or trust (withholding should have been declined), but if taxes were withheld, the amount of federal tax withholding goes on line 25e, Federal Income Tax Withheld.
You also have the option to request a filing extension for this tax return, moving the deadline for filing the Form 1041 for an estate with a June 30, 2019 end date from October 15, 2019 to March 31, 2020.
‎June 1, 2019
5:52 PM