That is why knowing the box 7 code is important (or whose name and SSN is on the 1099-R as Carl asked).
If a code 4 (or the posters SSN and name as beneficiary) is on the 1099-R, then it would be the posters 1099-R and go on the posters tax return. A code 4 can only be a beneficiary IRA.
If, however there is a code 7, T or Q, then the distribution was either to the decedent prior to death and would go on the decedents final tax return if decedent dies in 2016, if after death, it would be part of the decedents estate and go on the estate tax return.
Prior missed RMD's depend on who missed them, but those are not reported on a 1099-R. If box 7 was Q or T then is was a Roth IRA not subject to RMD's.
**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.**
