Who Must File
Form 8891 must be completed and attached to Form 1040
by any U.S. citizen or resident who is a beneficiary of an
RRSP or RRIF. A U.S. citizen or resident who is an annuitant
of an RRSP or RRIF must file the form for any year in which
he or she receives a distribution from the RRSP or RRIF.
There is a check box to select if your are just a beneficiary or a annuitant. In 樓主的 case, he probably is a beneficiary.
