What is a beneficiary IRA

[GiseleD]

Are you referring to an inherited IRA? If so, you can find some more information about inherited IRAs in IRS Publication 590-B Distributions from Individual Retirement Arrangements (IRA), page 5. Note, this is the 2018 version of the publication. The IRS has not yet released the 2019 version. 

[Marie1846]

My son was a beneficiary of part of my deceased husbands IRA.  He took his full distribution in 2019.  Should he have received a form from the payer (Merrill Lynch) for tax filling purposes?

[ThomasM125]

Yes, he should have received form 1099-R reporting his distribution received in 2019.

[Marie1846]

Thank you.   Now we know what to ask for since we did not receive anything.