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New Member
posted Jun 6, 2019 3:43:36 AM

Form 1099-R as life insurance distribution

I received a 1099-R as life insurance benefits when my mother died.  I've input all the information into Turbo Tax, however it thinks it's retirement income.  It's a death benefit income.  Would that be taxed differently?  Is there a place to say this is a life insurance distribution?

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1 Best answer
Level 15
Jun 6, 2019 3:43:38 AM

I understand what you are saying, however that amount is not a death benefit from a life insurance policy but is an annuity that was purchased from an insurance company.  It is being correctly taxed by TurboTax. 

Code 4 is death and Code D is Annuity payment.

This is an annuity purchased from a life insurance company, not a life insurance payout. 

Yes, it is taxable income.  These deferred accounts do not get a stepped-up basis on death.  The issuer of the annuity may be able to give you some more detail on this investment. 

The 1099R needs to get entered in TurboTax as follows:

 To enter pension and annuity Payments (1099-R)

  • Click on Federal Taxes 
  • Click on Wages and Income
  • Click on I'll choose what I work on (if shown)
  • Scroll down to Retirement Plans and Social Security
  • On IRA, 401(k), Pension Plan Withdrawals (1099-R), click the start or update button
  • Make sure all the boxes from the 1099R are entered in the program. This is where the credit will be given for the amount of taxes withheld in box 4 of the 1099R. 

6 Replies
Level 15
Jun 6, 2019 3:43:38 AM

I understand what you are saying, however that amount is not a death benefit from a life insurance policy but is an annuity that was purchased from an insurance company.  It is being correctly taxed by TurboTax. 

Code 4 is death and Code D is Annuity payment.

This is an annuity purchased from a life insurance company, not a life insurance payout. 

Yes, it is taxable income.  These deferred accounts do not get a stepped-up basis on death.  The issuer of the annuity may be able to give you some more detail on this investment. 

The 1099R needs to get entered in TurboTax as follows:

 To enter pension and annuity Payments (1099-R)

  • Click on Federal Taxes 
  • Click on Wages and Income
  • Click on I'll choose what I work on (if shown)
  • Scroll down to Retirement Plans and Social Security
  • On IRA, 401(k), Pension Plan Withdrawals (1099-R), click the start or update button
  • Make sure all the boxes from the 1099R are entered in the program. This is where the credit will be given for the amount of taxes withheld in box 4 of the 1099R. 

New Member
Jun 6, 2019 3:43:40 AM

It is also asking for the RMD and this does not apply with this policy-how do I get through those screens

Level 15
Jun 6, 2019 3:43:41 AM

Just say "yes" it is RMD and "all" is RMD

Returning Member
Jan 27, 2020 5:06:36 PM

What if there is no code D on the form?  Is it still taxable. 

New Member
Mar 3, 2020 12:31:30 PM

Here is the simple answer why you are being taxed for this money you received from an estate. You received a 1099-r for this money because the money came from the deceased ira account. This money has never been reported as income until it is distributed..ie  to the person who owns it receiving monthly checks or the beneficiary who receives it as an inheritance. Once this person passes, it is distributed to the beneficiaries and is considered taxable at this point. The only way to not pay any taxes now is to reinvest 100% of the amount on the 1099-r in an ira. A rollover. I wish I would have known this before I did my taxes!

Expert Alumni
Mar 3, 2020 1:57:24 PM

See this answer from one of our TurboTax agents in the following link as it does a good job in explaining this. This  is not a death benefit from a life insurance policy but is an annuity that was purchased from an insurance company.  It is being correctly taxed by TurboTax. 

Code 4 is death and Code D is Annuity payment.This is an annuity purchased from a life insurance company, not a life insurance payout.