A non-spouse beneficiary of a traditional IRA passed away after taking the prior owner’s year of death distribution (2014) but not the distribution from the next year (2015) before passing away in 2015, and there was no other beneficiary so the IRA distributions should have been taken by the second owner’s estate but weren’t because no one was appointed to open the estate until quite a while after her passing. The account was closed in January 2018, correctly paying the entire balance (some $7,000) to the 2nd. Decedent’s estate and having 20 % Federal Tax withheld. Now for tax year 2018 how should the Administrator of the estate account for the 2nd. decedent’s missed 2015 beneficiary RMD as well as her Estate’s missed RMDs (2016, 2017)? With the 1041, since 5329 only has space for an SSN– none for an EIN can/should (2016 & 2017) 5329s be done for the estate? Or is it sufficient to just attach the 1099-R and include the entire distribution on 1041 Line 8 (other income) without any other forms or explanations? Or, since 2015 is a missed RMD for the 2nd decedent, whereas the missed 2016 & 2017 RMDs are for her estate, should the administrator do a stand alone 5329 with a letter for 2015 as well as an explanatory letter but no 5329 for 2016 and 2017 with the 2018 1041 return? Or what course of action would you suggest? The decedent’s last return and estate income tax returns are all otherwise current. The estate will be open for an unusually long time due to other issues but the estate is not large enough to owe estate tax and no income tax is due with the 2018 1041 return (as long as the missed RMD penalties aren’t assessed.) In fact, tax withheld from the final IRA payout the was large enough that a refund would be due. Thank you for any help you may provide.