Form 1099R?

[Questionguy101]

Taxpayer's husband passed away in 2011. She rolled over his pension money to her Roth IRA. She did not receive a Form 1099 from the former custodian of her deceased husband's pension fund. Is it right? I think rolling over to a Roth IRA would make the pension taxable in 2011 so the former custodian should issue a Form 1099R for it. Is my thinking incorrect?

[RitaB]

If it were a taxable pension

Taxpayer's husband passed away in 2011. She rolled over his pension money to her Roth IRA. She did not receive a Form 1099 from the former custodian of her deceased husband's pension fund. Is it right? I think rolling over to a Roth IRA would make the pension taxable in 2011 so the former custodian should issue a Form 1099R for it. Is my thinking incorrect?

I think you are correct, unless the pension is not taxable for some reason. And I believe it would have been rolled over into an IRA, then converted to a ROTH.

I have seen alot of goofs by custodians. Could also be that the forms are just late. It happens.

[Roland Slugg]

Distributions from a pension plan ... IRA, 401(k) or any other type ... should trigger a 1099-R form whether the funds were rolled over to another retirement account or not. After all, the trustee of the late husband's 401(k) would have no way of knowing. Ask the client for a copy of the 1099-R, and if she insists she didn't receive one, ask her to contact the trustee and request a copy.