Does an inherited annuity for which I received a 1099-R count as an IRA?

[lauram63]

Monthly distributions are received.

[robtm]

If the annuity was in an IRA before you inherited it, then yes it is an inherited IRA. If it was just a regular annuity, then it is just retirement income.

[lauram63]

I don't know what it was before the person passed, unfortunately. 

[robtm]

If it was an IRA it would say so, otherwise it is just an ordinary annuity.

[dmertz]

It's only an IRA if Form 1099-R provided by the payer has the IRA/SEP/SIMPLE box marked or has code T or Q in box 7.  If the code in box 7 includes code D, the distribution is not from any kind of qualified retirement account.