topic Acceptable Format for Inherited Traditional IRA 1099-R Recipient Name? in Get your taxes done using TurboTax

Acceptable Format for Inherited Traditional IRA 1099-R Recipient Name?

Solar Eclipse — Thu, 05 Feb 2026 23:53:48 GMT

I've seen three different recipient name formatting styles and wondering if experts on the forum would share their experience as to which they believe are corrrect/acceptable for an individual beneficiary (non-trust)...

Assume the decedent is CAROL DOE and the beneficiary is MARY DOE. Which of the following are acceptable Recipient Name formats on a 1099R for a Traditional Inherited IRA?

1) MARY DOE

2) MARY DOE BENE IRA
CAROL DOE DECD

3) CAROL DOE DECD IRA
FBO MARY DOE

(In all cases the TIN is that of MARY DOE)

Re: Acceptable Format for Inherited Traditional IRA 1099-R Recipient Name?

AmyC — Fri, 06 Feb 2026 00:02:43 GMT

I don't like the first one at all. The second one makes clear what has happened. The third one is also common practice and does clearly state for benefit of -FBO. The form - box 7, should be a 4 for death benefit and the IRA/ SEP/ SIMPLE box should be checked.

Re: Acceptable Format for Inherited Traditional IRA 1099-R Recipient Name?

dmertz — Fri, 06 Feb 2026 04:39:50 GMT

I agree with AmyC. #1 is improper because the IRS guidance indicates that the decedent's name is to be included along with the name of the beneficiary for whom the account is being maintained. #2 and #3 both satisfy the naming requirement.