If the estate was the named benificuary then you would not have received the 1099-R - the estate would.
The named benificuary is responsible for the tax on a 1099-R that reports Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The taxable amount must be paid to whoever receives the 1099-R and the money.
**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.**
