Estate received 401-k because there was no assigned beneficiary

There is an heir that wants the 401-k distribution. It was not taxed when moved into the estate. Does the estate withhold taxes or does it pay out to the heir and they are responsible?



Normally there would have been 10% tax withheld from the distribution. The usual 20% rate does not apply because this was not an eligible rollover distribution. If the distribution is passed through the estate to the estate beneficiary, the beneficiary will report the income and owe the tax at the lower beneficiary tax rate.

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