My mother passed away on 11/22/2025. We received her RMD checks dated shortly after that (they were on autopay for the end of November). They were never deposited. We received 1099-R forms for these accounts. Do I include them as income in my mother's 2025 tax return? I know ultimately the RMD's for 2025 will be re-paid to the beneficiaries, but that will be in 2026. I'm unsure how to treat them for my mother's 2025 return.
Thank you!
