I am not clear if I am understanding your situation properly. What I get is (a) a life insurance is distributed proceeds to the estate of a decedent in January 2019; (b) the person died in 2018; (c) you are preparing the decedent's final return for tax year 2018; (c) the insurance company will only issue 1099-R in Jan 2020 because it is treating the distribution as a 2019 distribution. Please correct my assumptions.
On the above assumptions, the distribution is a 2019 distribution and is reported on a 2019 return and not on a 2018 return. So tell me more about the situation and what you are trying to achieve, please
