Is a Traditional IRA inherited from a decedent by an individual non spouse beneficiary the same as a Simple IRA? This pertains to this answer. “…The IRA box is used to identify the account as a TIRA, SEP or SIMPLE IRA (but not a Roth IRA), so when the check is entered into a tax program it will generate the correct taxable amount, forms and penalties. For Q and A programs it will generate the correct questions that apply to IRA accounts, but not for other types of retirement accounts. If you get a 1099R for an account that you KNOW is one of the 3 IRA types entered but the box is not checked, request a revised 1099R….” My question was about a traditional IRA inherited by a Non spouse individual beneficiary. So, should the IRA box on 1099 R still be checked if it’s an inherited Traditional IRA — not one of those 3 you mentioned above?