Decedent’s Final and Fiduciary Returns
So, if Tim’s retirement check was $1,000 per month, and had $200 withheld, and if Tim died on March 1, and the retirement checks were paid on March, April and May 3, Tim personal representative would report the 1099R income total of $5,000 on the “pension income” line of Tim’s final return and the five months of $200 withheld tax, or ... ................
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