Serbinski Accounting Firms

The RRIF was cashed in, but did not go to the estate. It was divided between the beneficiaries, although the Canadian income tax was paid by the estate

If a US citizen receives a cheque from the collapsed RRIF of a deceased Canadian relative how should this be reported on US tax return? Is it a gift? An inheritance? (Not sure if there is a difference in terms of reporting or taxing.) The Canadian income tax on the RRIF was paid by the deceased's es...