Deceased and Uncashed RMD Check

[lselman]

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!

[DianeW777]

The 1099-R should be corrected by the plan administrator if the money was returned to them uncashed after your mother's death. If that does not occur, keep all of your documentation and the 1099-Rs in her tax file with an explanation. It's possible the IRS may inquire about them if your mother's final return does show taxable income on their end.

An alternative, if the plan administrator does not provide a corrected 1099-R,  is to report the income, especially if there is federal withholding then you can back it out with the steps below.

• Where do I enter Form 1099-R?

Other Miscellaneous Income:

1. Sign into your TurboTax Online account
2. Go to Tax Home (left panel)  Wages and Income  section
3. Scroll to  Less Common Income > Select  Miscellaneous Income, 1099-A, 1099-C
4. Select Other reportable Income > Enter a description (----) and the amount as a negative (-100).

Next year (2026) when the beneficiaries receive the income, they will report the 1099-R on each of their returns.