topic If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?> in Retirement tax questions

If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

iluvballoonz — Wed, 11 Feb 2026 04:35:46 GMT

Re: If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

DoninGA — Sat, 03 Feb 2024 22:53:33 GMT

On the Form 1099-R that was received it should have the Social Security number of the child in box labeled Recipient's TIN. Or is the TIN different than the child's SSN?

Re: If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

iluvballoonz — Sat, 03 Feb 2024 23:01:54 GMT

His social is on the 1099-R, but does he have to file a return or since he's my dependent, i do I show that he had earnings?

Re: If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

DoninGA — Sat, 03 Feb 2024 23:02:46 GMT

@iluvballoonz wrote:

His social is on the 1099-R, but does he have to file a return or since he's my dependent, i do I show that he had earnings?

No, you do not report the child's income reported on the Form 1099-R on your tax return.

Re: If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

DoninGA — Sat, 03 Feb 2024 23:05:27 GMT

If the amount received by the child is $13,850 or less they do not file a tax return, unless federal income taxes were withheld then a return should be filed to get a refund of the taxes withheld.

Re: If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

iluvballoonz — Sat, 03 Feb 2024 23:08:18 GMT

That's what I was hoping to hear. Thank you.

Re: If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

dmertz — Sun, 04 Feb 2024 02:09:32 GMT

This is unearned income. A dependent with unearned income of more than $1,250 (not $13,850) is required to file.

Re: If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

DoninGA — Sun, 04 Feb 2024 02:12:41 GMT

@iluvballoonz The answer from @dmertz is correct and I was mistaken. A tax return is required.

Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust.