My father missed his 2015 RMD due to illness and passed away before the end of the year. His account is now set up as a Ben IRA in my name. I am requesting the RMD from 2015 be distributed to me this year in April of 2016. Do I claim the RMD dist on my personal 2015 return as income even though I am taking it in 2016 and do not have a 1099 form? Where would I claim it? and do I file the form 5329 with my taxes as well? or does this all get claimed on his 2015 tax return?