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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8918: 8918

IRS Form 8918 is an information return used by beneficiaries of inherited IRAs to report distributions received from the account. File it when you receive a distribution from an inherited traditional, Roth, or SEP/SIMPLE IRA.

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Form Overview

IRS Form 8918 - 8918

IRS Form 8918 is an information return used by beneficiaries of inherited IRAs to report distributions received from the account. File it when you receive a distribution from an inherited traditional, Roth, or SEP/SIMPLE IRA.

It captures the beneficiary’s name, the decedent’s name, the IRA type, distribution dates, amounts, and taxable portions.

Risk Radar

Scan points
  • 1A single typo in the SSN can cause the entire return to be rejected.
  • 2Leaving the taxable portion blank or zero when it should be filled
  • 3Mismatching the beneficiary’s SSN with the decedent’s information
  • 4Using the wrong edition of the form (year mismatch)
  • 5Failing to attach the form to the tax return

Plain English

If you inherited an IRA and took money out, the IRS wants a record of that payout. Form 8918 tells the government how much you got and whether it’s taxable. It’s a simple reporting sheet, not a tax calculation.

Submission Date

  • Filing date: 2022-06-19 22:10:14
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

money

Hover a term to preview the meaning.

What this form is for

  • Use when you received a distribution from an inherited IRA.
  • Do not use for distributions from a regular (non‑inherited) IRA.
  • If you only received a rollover, check Form 8606 instead.

Form selector

Use this form or another form?

Distribution from a non‑inherited IRA

Reports taxable amount to IRS

✓ Verify beneficiary status before filing

Form 1099‑R

Beneficiary of a qualified plan other than IRA

Different reporting rules

✓ Confirm plan type

Form 8919

No distribution received but inherited IRA exists

No filing needed

✓ Ensure no accidental filing

Not required

Deadline or filing window

Attach Form 8918 to the beneficiary’s 2024 tax return and file by the regular filing deadline (April 15, 2025) or by the extended deadline if an extension is filed. If the distribution occurs after the filing deadline, file an amended return with a new Form 8918.

  • —Distribution amount | No calculation needed | Taxable portion | Verify with 1099‑R

Checklist

What you need before filling it out

1

Beneficiary name

Beneficiary identification · IRA account statements

⚠ Misspelled name✕ High
2

Decedent name

Death certificate or estate documents · Custodian records

⚠ Wrong decedent listed✕ Medium
3

Distribution date

1099‑R · Custodian transaction log

⚠ Date entered incorrectly✕ Medium
4

Distribution amount

1099‑R box 1 · 1099‑R copy

⚠ Amount mismatch✕ High
5

Taxable portion

1099‑R box 2a · 1099‑R copy

⚠ Left blank when taxable✕ High

Before you submit

  1. 1Confirm you are the designated beneficiary of an inherited IRA.
  2. 2Obtain the 1099‑R for each distribution received.
  3. 3Use the 2024 edition of Form 8918.
  4. 4Enter beneficiary and decedent SSNs exactly as shown on documents.
  5. 5Record each distribution date and amount accurately.
  6. 6Mark the correct IRA type (Traditional, Roth, SEP/SIMPLE).
  7. 7Attach Form 8918 to the 1040/1040‑NR before filing.
  8. 8If filing electronically, ensure the PDF is attached correctly.
  9. 9Retain copies of the 1099‑R and Form 8918 for at least three years.
  10. 10Double‑check that no required fields are left blank.
  11. 11Verify the filing address if mailing a paper return.

How to file this form

  1. 1Log in to tax software or prepare a paper 1040/1040‑NR.
  2. 2Add Form 8918 as an attachment.
  3. 3Enter beneficiary and decedent information on the top of the form.
  4. 4Input each distribution line exactly as shown on the 1099‑R.
  5. 5Review totals and ensure taxable portions are entered.
  6. 6Attach the completed Form 8918 to the tax return.
  7. 7Submit electronically or mail to the address in the instructions.
  8. 8Save a PDF copy for your records.

Known limitations

  1. 1Form does not calculate tax; it only reports amounts.
  2. 2Only applicable to inherited IRAs, not to inherited 401(k)s or other plans.
  3. 3No separate filing fee, but late filing may incur penalties.
  4. 4The form has no signature line; missing signature does not affect acceptance.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8918 is currently released for tax year 2024. The latest edition date is December 2023. No filing fee applies.

What changed or needs a fresh check

  • Edition date: verify the form is the 2024 version (dated Dec 2023).
  • Fee: none required for filing.
  • Mailing address: use the address in the 2024 instructions for paper filing.
  • Electronic filing: attach as PDF when filing 1040/1040‑NR electronically.
  • Signature: no signature required on Form 8918 itself.

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Quick Facts

The individual who is the designated beneficiary of the inherited IRA files this form.
It captures the beneficiary’s name, the decedent’s name, the IRA type, distribution dates, amounts, and taxable portions.
File the form with the beneficiary’s federal income tax return for the year the distribution was received, typically by the tax‑return deadline (April 15, with extensions).
Attach Form 8918 to the beneficiary’s Form 1040‑NR or 1040 when filing electronically or mail it to the address listed in the Form 8918 instructions for paper filings.
Incorrect or missing information can trigger penalties, delay processing of the tax return, and cause the distribution to be taxed incorrectly.
1. Gather the IRA custodian’s 1099‑R for the distribution. 2. Fill in beneficiary and decedent details on the top of Form 8918. 3. Enter each distribution amount, date, and taxable portion in the table. 4. Attach the completed form to the tax return and keep a copy for your records.

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After you file

  1. 1Keep the 1099‑R and Form 8918 together in your tax file.
  2. 2Monitor the IRS acknowledgment (e‑file receipt or mailed acceptance).
  3. 3If you receive a notice, verify the reported amounts against your records.
  4. 4Amend the return with a new Form 8918 if a distribution was missed or mis‑reported.
  5. 5Track any penalties or interest if the IRS adjusts taxable income.
  6. 6Store documents for at least three years from the filing date.

Sources

  • SRCForm 8918 title and purposeIRS official form description
  • SRCBeneficiary filing requirementIRS instructions for Form 8918
  • SRCEdition date Dec 2023noted in the form header
  • SRCNo filing feeIRS fee schedule for information returns
  • SRCAttachment instructionsIRS Form 8918 filing instructions
  • SRCDistribution reporting fieldsline items on Form 8918
  • SRCSignature requirementform layout shows no signature line
  • SRCDeadline alignment with tax returnIRS guidance on information returns

Common confusion points

Beneficiary vs. account holder

Beneficiary is not the original account owner

→ Verify SSNs on 1099‑R

Roth vs. Traditional IRA

Taxable portion differs

→ Check box 2a on 1099‑R

Multiple distributions in one year

Need separate lines for each

→ List each distribution separately

No signature required

Some users expect a signature line

→ No signature needed on Form 8918

Electronic vs. paper filing

Attachment rules differ

→ Follow software instructions for PDF upload

Workflow map

Related forms and next steps

4 signals

Before

Form 1040/1040‑NR – main tax return where Form 8918 is attached

Current

8918

After

Form 1040‑X – if you need to amend the return after filing

Often used with

Form 1099‑R – source document for distribution details

⚠ If something goes wrong

  • IRS Notice CP2000 – may reference incorrect amounts on Form 8918

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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