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Level 1
posted Mar 16, 2025 3:56:20 PM

Inherited IRA for minor form 1099-R

Hello! I was wondering if anyone dealt with this issue - my child has an inherited IRA.  We pulled out 2500 last year and received 1099-R.  When I input 1099-R into Turbo Tax (I have Premier - home and business), it calculates a tax of 121.  Income is listed as 2500 and standard deduction as 1300 (calculated by TurboTax).  What's leftover is 1200 with 10% tax.  Am I doing something wrong?  I thought that 2500 is not taxed.  Thank you!

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1 Best answer
Expert Alumni
Mar 17, 2025 10:07:45 AM

The standard deduction is lower for dependent child.

 

Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2024 is limited to the greater of: (1) $1,300, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status).

 

Inherited retirement income is unearned income, and the standard deduction is $1,300.

 

Please read this IRS document for more information.

2 Replies
Expert Alumni
Mar 17, 2025 10:07:45 AM

The standard deduction is lower for dependent child.

 

Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2024 is limited to the greater of: (1) $1,300, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status).

 

Inherited retirement income is unearned income, and the standard deduction is $1,300.

 

Please read this IRS document for more information.

Level 1
Mar 17, 2025 10:59:30 AM

Thank you!