RMDS Question when filing taxes

[trust812]

When filling out the final 1040 for a Decedent and the Initial 1041 for the Decedent’s Trust is there anywhere on the 1040 where it asks if the RMD for the Decedent’s IRA was taken before the he passed away? If not, is there a place on the 1041 where it asks if the Trustee took the RMD from the Inherited IRA for the RMD which wasn’t taken before the Decedent died? Thanks!

[dmertz · Accepted solution]

If the decedent received any of their RMD for the year before death, when preparing the decedent's individual tax return enter the Form 1099-R that was sent to the decedent and indicate as the required RMD only the amount actually take before death.

If trust completed the decedent's remining RMD for the year, simply enter the taxable amount as Other income, line 8 of Form 1041.  No need to explain that the distribution satisfied the RMD.