Explain more.
For a IRA benificuary other than a spouse, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary.
[IRS Pub 590B https://www.irs.gov/publications/p590b#en_US_2018_publink1000230538]
A trustee-to-trustee transfer does not generate a 1099-R. If there is a code 4 in box 7 than that indicates that you took a taxable distribution. That distribution is not eligible for a rollover - in other words, you cannot put the money (check) into another IRA - that can only be done by a trustee-to-trustee transfer.
Any money put into a IRA that exceeds your yearly allowed new contribution would be an excess contribution subject to a 6% penalty that repeated every year until removed. If done in 2019 then you have until Apr 15, 2020 to remove it as a "return of excess contribution" without penalty.
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**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.**
