RMD Received but No 1099R

Submitted by Bob Keller on Sun, 2023-05-21 03:11

Taxpayer is a U.S. citizen living overseas who took a distribution from her IRA in 2022. She never received Form 1099R for the distribution and hasn’t been able to ascertain whether one was issued. She sent me a copy of her IRA statement showing the date and amount of the distribution plus the amount of federal income tax withheld.
Is there an acceptable alternative way to report the distribution on her 1040 without actually obtaining Form 1099R?



Submitted by David Mertz on Sun, 2023-05-21 04:15

  • The proper thing to do is to first contact the IRA custodian to obtain the missing 2022 Form 1099-R that the IRA custodian was required to issue for any distribution that occurred in 2022; it’s reasonable to assume that one was issued but not received.  Only if that is unsuccessful should the individual file a substitute Form 1099-R (Form 4852) with the appropriate information.
  • It’s possible that the copy of the Form1099-R that the IRA custodian was required to file with the IRS is already present in the individual’s 2022 Wage and Income transcript which can be obtained online form the IRS, but it’s likely that this transcript has is not yet complete.
  • Make sure that this wasn’t an RMD for 2022 but taken in 2023.  If the distribution actually occurred in 2023, the income is reportable on the 2023 tax return with the 2023 Form 1099-R is received.  If e-filing and all of the necessary information is available from the 2022 Wage and Income transcript, the information can just be entered into the tax software as if the actual Form 1099-R had been received.  If filing on paper, it will be necessary to complete Form 4852 and include it in the filing since it won’t be possible to attach the required paper copy of the missing Form 1099-R.

Submitted by Alan - IRA critic on Sun, 2023-05-21 04:15

  • Did she check the website of the IRA custodian to determine if a 1099R was issued, and if it is available on line for her to copy? She should also verify if they have her correct address for any mailed 1099R forms. If she cannot obtain a copy, or if never issued she should use the Form 4852 procedure, which unfortunately involves calling and waiting on the IRS. She may need to file for an extension if her due date is 6/15.
  • Form 4852 (Rev. September 2020) (irs.gov)

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