My friend received a 1099R from his late father's retirement. He gave his brother a portion of the proceeds. He wants to know if there is someplace he can deduct that amount on his 1040 for 2013. This distribution will affect financial aid for his son.

What he gave his brother was a gift. Its not deductible. In fact, depending on the amount, he may have to pay taxes on it.

The amount of the gift was for below the maximum for 2013 that you can gift without being taxed.
I knew what the answer would be but just thought I would double check. Its too bad that the school system sent the money last year and not when his father passed away in 2007, this distribution will greatly affect financial aid.