If the reporter cashed the check for the month of death (and any later months), do not ask for a refund. Advise the reporter that the Treasury Department (TD) may request the funds back from the bank that cashed the check for a period of up to 12 months from the month that SSA learns of the death.
For example, if 5% of your non-Roth IRA are non-deductible contributions, then 5% of the conversion amount must be non-deductible contributions, and the rest must come from the deductible contributions, including earnings and rollover contributions.
Carryover Periods. Donations that are not deductible in the year of the gift due to exceeding the 50, 30 or 20% of AGI ceilings, may be carried forward into future tax years over the next five years. The ceiling percentages remain in force when the deduction is carried forward into future tax years.