Chapter 10 - Death Distributions Form 1099-R for Death Distributions to Beneficiary Any distributions received by the beneficiary must be reported in the beneficiary's name and taxpayer identification number (e.g., Social Security number) and coded as a death distribution for Traditional IRAs (i.e., code 4 on Form 1099-R). For Roth IRA death distributions, use Code T or Code Q. (See Chapter 17, Distribution Aggregation and Ordering Rules) Form 5498 Reporting After IRA Owner's Death for Decedent The IRS provides a choice of two methods that may be used by a trustee or custodian to report Form 5498 information with respect to deceased IRA owners and their beneficiaries. The first method is as follows: In the year of the IRA owner's death, prepare Form 5498 in the name of the deceased IRA owner, reporting the fair market value of the IRA as of the date of death, as well as any contributions made for the year prior to death. IRA Digital Reference Manual © PMC