How to report a Jan '19 IRA distrib to an estate with a June 30, '19 year end when the distributing insurance company refuses to issue a 2019 1099-R until January, 2020?

[dmertz]

You'll report it on Form 1041 the same way as if you received the 2019 Form 1099-R before the filing deadline.  The taxable amount is to be included as Other income on Form 1041 line 8.  There generally should be no taxes withheld on IRA distributions paid to an estate or trust (withholding should have been declined), but if taxes were withheld, the amount of federal tax withholding goes on line 25e, Federal Income Tax Withheld.

You also have the option to request a filing extension for this tax return, moving the deadline for filing the Form 1041 for an estate with a June 30, 2019 end date from October 15, 2019 to March 31, 2020.

[pk]

I am not clear if I am understanding your situation properly. What I get is  (a) a life insurance is distributed proceeds to the estate of a decedent in January 2019; (b) the person died in 2018; (c) you are preparing the decedent's final return  for  tax year 2018; (c) the insurance company will only issue 1099-R in Jan 2020 because it is treating the distribution as a 2019 distribution.  Please correct my assumptions.

On the above assumptions, the distribution is a 2019 distribution and is reported on a 2019 return  and not on a 2018 return.  So tell me more about the situation and what you are trying to achieve, please

[Anonymous]

on the other hand if it is the estate that is the beneficiary, report amount received on the return for year ending June 2019.  you do know that an estate can choose any year end it wants as long as they year isn't longer than 12 months.  for example if a person dies in July 2018 the year end could be July 2018 or any month thru June 2019