My wife passed away in 2014. She had an annuity account as part of her separate California property, with the beneficiary as her son from a prior marriage. The son received a total distribution of the annuity later in 2014. However, I now received a form 1099-R from the annuity provider, issued to my deceased wife's SSN, showing a large part of the distribution as taxable, and also showing a large federal and California withholding. I am now preparing our final joint Form 1040. I should be able to issue a nominee distribution to the son for the taxable portion of the distribution, but what happens to the withholding? Will it also transfer to credit to the son? If not, how do I handle getting the withholding to the son?