My mother died in 2021 before taking her RMD. Her IRA was divided between 3 non-spouse beneficiaries. All 3 beneficiaries cashed out their inherited IRAs. When TT asks what portion of the distribution applies to the RMD, does each beneficiary have to specify 1/3 of her RMD? In other words, does it have to be split equally between the beneficiaries, or does it matter?
