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New Member
posted Jun 3, 2019 5:49:11 PM

How do I report inheritance income?

I and my siblings inherited and sold my Mother's home ($16K each)and cashed her annuity ($8K each). How do I report that income?

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1 Best answer
Expert Alumni
Jun 3, 2019 5:49:12 PM

Generally, inherited property (including cash, stocks, and real estate) is not taxable or reportable on a personal 1040 federal return.

However, any income earned from an inheritance such as interest, dividends, rent) or capital gains will be taxable on a federal return.

An inheritance will be taxable if you inherit an IRA, 401(k) or other retirement account (i.e., any distribution out of those accounts would be).. That would be considered "income in respect of a decedent" which is earned by a deceased person prior to death. Because it was paid after death the income is taxable to the recipient in the year paid.

When you receive form 1099-R from the Trustee or the Financial Institution who is managing the Annuity you will follow the instructions in the FAQ below. It will be quite simple, entering a 1099-R is like entering the information from a W2, you only enter the information from the boxes that contain information.

https://ttlc.intuit.com/replies/4194737

5 Replies
Expert Alumni
Jun 3, 2019 5:49:12 PM

Generally, inherited property (including cash, stocks, and real estate) is not taxable or reportable on a personal 1040 federal return.

However, any income earned from an inheritance such as interest, dividends, rent) or capital gains will be taxable on a federal return.

An inheritance will be taxable if you inherit an IRA, 401(k) or other retirement account (i.e., any distribution out of those accounts would be).. That would be considered "income in respect of a decedent" which is earned by a deceased person prior to death. Because it was paid after death the income is taxable to the recipient in the year paid.

When you receive form 1099-R from the Trustee or the Financial Institution who is managing the Annuity you will follow the instructions in the FAQ below. It will be quite simple, entering a 1099-R is like entering the information from a W2, you only enter the information from the boxes that contain information.

https://ttlc.intuit.com/replies/4194737

New Member
Jun 3, 2019 5:49:14 PM

If the US person is living in Canada when they inherit like the scenario above ... how is that reported on a Canadian turbo tax ?  Also, you are saying that they do not have to report the sale of the house then, just report their earnings?  Can the taxes paid on the annuity be a foreign tax credit in Canada?

New Member
Apr 15, 2020 7:22:42 AM

I guess this explains why I got less from my federal return, because of the inheritance 

New Member
Feb 26, 2021 7:09:02 AM

Father sold a mobile home using the installment method with amortization schedule. (2004) he told my sister and I before he passed, when we inherit to claim the interest income earned each year . What form do we use? Or where ?

Expert Alumni
Feb 28, 2021 7:28:47 AM

Installment sale interest is treated the same way as interest from a bank or other financial institution.  You will need the name, address and SSN or EIN of the payer/buyer.

 

To enter your seller-financed mortgage interest:

  1.  Click Federal Taxes tab > Wages & Income
  2.  Scroll down to Interest & Dividends > Select  Interest from Seller-Financed Loans
  3.  Enter Payer/Buyer information
  4. See the image below.