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posted Feb 27, 2026 1:31:29 PM

Form 1041Schedule K

I hope someone can help me.  I received a 2025 1099R for my late husband's RMD that was distributed from his IRA into his estate account.  Estimated taxes were taken out of the distribution and I received the balance of the RMD distribution.  I would like to include this distribution as ordinary income on my 1040.  I use turbo tax.  I filled out the 1041 Schedule K and I believe that turbo tax included it correctly as income and estimated taxes paid.  Here's my question - do I still need to file IRS form 1041, US Income Tax return for Estates and Trusts.  I looked at form 1041 and I don't see anywhere where I can indicate that I want this income (and estimated tax paid) to be included on my individual return.

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1 Replies
Employee Tax Expert
Feb 28, 2026 11:31:53 AM

It depends. If you are the only beneficiary on your husband's estate and if this is the only income, then you can claim the income (Form 1099-R)  on your tax return, as well as any withholding, and then do the nominee procedure so the IRS knows where to look for the income.

 

Estimated Tax Payments-Other than Form 1099-R:This can be claimed on your tax return if the payments were made in the EIN and name of the estate. This can be done by using Form 1041-T (Allocation of Estimated Tax Payments to Beneficiaries). A signature form that is not required to be filed with the estate return. Use the link to prepare and mail the form (address included in instructions).

 

Nominee Returns.  This is how the IRS knows what you are doing.

Generally, if you receive a Form 1099 for amounts that actually belong to another person or entity, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received).  You must also furnish a Form 1099 to each of the other owners. 

 

File the new Form 1099 with Form 1096 (this is a transmittal for the 1099) by mailing to the Internal Revenue Service Center for your area. (Provided on the Form 1096)

  • On each new Form 1099, list the estate as the payer and the other owner (yourself), as the recipient. On Form 1096, list the estate as the nominee filer, not the original payer.  The nominee is responsible for filing the subsequent Forms 1099 to show the amount allocable to each owner.

The forms filed with the IRS should be the red copy (use the form(s) needed) so if you don't have a color printer, go to the IRS website to fill in and print the forms here: : 

@AnitaB1