Spousal IRA rollover paperwork is not standardized across the industry. One custodian may use a single inherited IRA application with a checkbox for “spousal transfer to my own IRA.” Another may require a death-beneficiary claim, a separate account application, and transfer instructions. The safest checklist distinguishes documents that are commonly needed from documents that are only sometimes required.

Start with the custodian holding the deceased owner’s IRA. Ask for its current spouse-beneficiary package and a list of items needed for the claim to be “in good order.” Do not copy a form from another institution and assume the requirements match. The federal tax rules are national; the operational forms are not.

1. Certified death certificate or accepted proof of death

The institution generally needs proof that the account owner died before it can recognize the beneficiary claim. The IRS tells survivors contacting retirement plans that the plan will likely request a copy of the death certificate. IRA custodians commonly do the same, though the accepted format can vary.

Ask whether the firm needs a certified copy, an uploaded image, or an original certified copy mailed to a processing center. If multiple institutions hold accounts, order enough certified copies to avoid circulating one original repeatedly. Do not send an irreplaceable original document unless the custodian specifically requires it.

2. Beneficiary claim or inherited IRA application

The beneficiary form establishes what the survivor is asking the institution to do. Fidelity lists a specific “Inherited IRA for Spouses” form. Schwab’s inherited IRA application separates options such as spousal transfer to an existing IRA, spousal transfer to a new IRA, and inherited IRA treatment. Other firms use different names.

Read the election carefully. A checkbox that moves assets to “my IRA” is not merely an address change; it can implement owner treatment with different RMD and early-distribution consequences. If the spouse wants to remain a beneficiary, make sure the form creates an inherited registration rather than an ordinary own IRA.

3. Identity and taxpayer information

Expect the institution to verify the surviving spouse’s legal name, Social Security number or taxpayer identification number, date of birth, address, and contact details. Anti-fraud and account-opening procedures can require identity documents or electronic verification. A name difference after marriage or a recent move can trigger additional review.

Use the same legal name across the beneficiary claim and receiving account. If the deceased owner’s old designation uses a former surname, gather the marriage certificate, court order, or other document that connects the names if the custodian requests it. Do not assume a relationship label alone resolves an identity mismatch.

4. Marriage documentation when the custodian requests it

A marriage certificate is not universally required for every spouse claim, especially when the beneficiary designation names the spouse clearly and the custodian already has marital information. It can become important when spouse status is uncertain, the designation uses only “my spouse,” the marriage was common-law, the couple had separated, or records conflict.

For common-law marriage, a standard marriage certificate may not exist. The institution may require affidavits, state-law proof, or a court determination. Ask what evidence it will accept before submitting a spouse-only election. Tax law recognizes qualifying marriages, but the custodian still needs a defensible beneficiary file.

5. The actual beneficiary designation

The custodian already should have its beneficiary record, but the surviving spouse should obtain a copy. This is not busywork. It confirms whether the spouse is sole beneficiary, whether contingent beneficiaries exist, and whether the form includes special percentages or trust provisions.

Sole-beneficiary status can matter for certain spouse owner elections under the final regulations. If the spouse shares the IRA with children or a trust, the account may need to be divided before particular elections are available. The accepted beneficiary form is therefore part of the tax analysis, not merely an estate document.

6. Spousal election or rollover instruction

Some firms incorporate this into the claim form; others use a separate election. The instruction should state whether assets stay in an inherited IRA, move to an existing own IRA, open a new own IRA, or go to another custodian. If only part of the account moves, specify the amount or assets using the firm’s permitted method.

Before signing, determine any required distribution that cannot be rolled. The form may contain certifications about RMDs or tax consequences. A spouse should not certify that the entire account is rollover-eligible until the decedent’s and beneficiary’s RMD status has been checked.

7. Receiving account information

For an external rollover or transfer, the delivering custodian needs the receiving institution’s name, account number, account type, and payee or transfer instructions. The receiving account should be opened in the correct tax registration before the assets are sent.

Ask whether the transfer is in kind or in cash and whether the receiving firm can hold every security. If a check will be issued, copy the exact payee instructions from the receiving custodian. A check payable to the spouse personally can create different withholding and 60-day rollover issues from a direct trustee transfer.

8. RMD records and prior-year statements

Bring the deceased owner’s prior December 31 balance, age, date of death, and distributions already taken in the year of death. If the owner had an RMD obligation, the beneficiary may need to complete the unpaid amount. If the spouse remained a beneficiary into a later year, a beneficiary RMD may also need calculation.

Custodians can calculate amounts using their records, but a spouse with multiple accounts should verify the complete picture. Save year-end statements and distribution confirmations. Required distributions cannot be rolled, so getting this step wrong can contaminate an otherwise valid transfer.

9. Form 8606 and basis records when after-tax contributions exist

If the decedent made nondeductible traditional IRA contributions, the inherited IRA can carry basis. Historical Forms 8606 are the best starting evidence. The surviving spouse should provide or retain them even if the custodian’s rollover form never asks about basis.

Custodians do not always maintain complete tax basis records for an individual’s traditional IRAs. The taxpayer is responsible for reporting. A rollover can be mechanically processed without the firm knowing the decedent’s basis, so the absence of a basis field on the form is not proof that the account is entirely taxable.

10. Extra documents only when the facts require them

A Medallion Signature Guarantee may be required for certain transfers but is not universal. A trust certificate may be needed if a trust is involved. A divorce or separation decree may matter if beneficiary rights are disputed. Letters testamentary can be relevant when the estate has a role, but an executor does not automatically control an IRA with a valid named beneficiary.

Employer-plan documents such as spousal-consent waivers are generally relevant to ERISA plans, not ordinary IRA beneficiary changes in the same way. If the inherited asset is actually a 401(k), stop using the IRA checklist and request the plan administrator’s death-benefit package.

A first-week action list

Notify the custodian, request the current spouse-beneficiary package, order death certificates, obtain the beneficiary designation, gather identity documents, and locate year-end statements plus Forms 8606. Do not authorize liquidation simply to speed the claim. Make a list of account types and any known RMD due.

Once the custodian confirms the file is complete, choose the account status and transfer destination with the tax consequences in mind. Keep a copy of every signed form and upload receipt. After processing, compare the new statement with the election: correct title, correct account type, complete asset list, and correct beneficiary designation for the spouse’s newly owned account.

11. Tax-form delivery and estate contact information

Confirm where the deceased owner’s final Form 1099-R, Form 5498, and other year-end documents will be delivered. Online access can end after a death notification, and paper forms may go to an old address. Ask the custodian whether the executor, beneficiary, or authorized representative needs a separate form to receive duplicate tax documents.

Also preserve statements from the year before death. Those records can supply the December 31 value needed for RMD calculations and show contributions or conversions that are not obvious from the death-date balance. Paperwork review is easier when the tax history is assembled before online credentials and account access change.

12. A written transfer map for multiple accounts

If the decedent owned several IRAs, make a one-page map showing each account number, tax type, beneficiary percentage, intended destination, and whether an RMD is due. Attach the relevant custodian form to each row. This prevents a spouse from accidentally sending a Roth IRA to a traditional destination or applying one account’s election to another.

The map also helps the CPA reconcile year-end Forms 1099-R and 5498. Multiple correct transactions can look inconsistent when viewed separately; a consolidated checklist preserves the intended sequence and explains why different inherited accounts received different treatment.

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This is general information, not personalized tax or legal advice — a CPA or estate attorney can confirm how this applies to your specific inherited account.