Can I report the taxable amount of a surrendered insurance policy on my mothers taxes if the 1099R is in my name and social?

My mother had a life insurance policy on me that she surrendered last year. The check came to me and I had to sign it over to her. I received a 1099R for a total distribution but this was not my income if I had to turn around and sign over funds to her. Including this in my income creates a huge tax liability.

posted

No. You have to claim it on your return. The fact you signed the check over to another makes no difference. The check was paid to you. What you did with the money doesn't matter. It's still taxable income to you.