(I think I posted this in wrong place before sorry) Another wrinkle in situation when a non spouse Beneficiary ( adult child of decedent) inherits a traditional IRA, is Custodian is saying to use one distribution form for both distributions since they are both coming from the same account (new inherited IRA). But one distribution is the 2015 distribution that deceased was mailed but never cashed before passing away which ended up being stopped, re-deposited and reversed on 1099R. So beneficiary must take that and request tax waiver as well as beneficiary’s own 2016 RMD. However, if beneficiary is taking own RMD according to their single life expectancy (since non spouse beneficiary and has much longer expectancy than original owner) that 2016 RMD would be calculated by single life and the 2015 decedent’s would be the exact amount of the original check which was based on whatever table decedent was using, and one is one time payment and the other will be annually ongoing, so wouldn’t there need to be two separate forms for these distributions? Thank you so much!