How do you report your taxable portion of CSF 1099R when the 1099R also includes your son's taxable portion?

[Topher22__]

The gross distribution is divided into one amount for the widow and the remaining for an adult disabled child.

[JamesG1 · Accepted solution]

Calculate the portion of the distribution that applies to the child and subtract that portion from the taxable portion of the CSF 1099-R.

Retain your calculation with your paper records that support your tax return should a tax authority have a question at a later time.

IRS Publication 721, page 26, states:

Surviving spouse with child

If the survivor benefits include both a life annuity for the surviving spouse and one or more temporary annuities for the retiree's children, the tax-free monthly amount that would otherwise apply to the life annuity must be allocated among the beneficiaries. To figure the tax-free monthly amount for each beneficiary, multiply it by a fraction. The numerator of the fraction is the beneficiary's monthly annuity, and the denominator of the fraction is the total of the monthly annuity payments to all the beneficiaries.

[Topher22__]

Thank you!