When filing the final return for a deceased person, does the distribution of Trad. IRA assets to a bene account get reported on the decedent's return as a distribution?

[rnseiter]

I am filing the final return for a relative who died in 2023. Her Traditional IRA was distributed in 2023 to an IRA BDA for her named beneficiary. Do I report the distribution of assets from the decedent's account on the decedent's final tax return as a withdrawal?

[JulieS]

No, the beneficiary of the IRA will get the 1099-R and report the income on their own tax return. 

The decedent's final return should include only income that would have been taxable if the taxpayer had not died. For example, pension payments received before death. 

I am sorry for your loss. If you need additional help feel free to reach out again.