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Deductions & credits
First, I would like to express my condolences on the passing of your spouse.
Whether or not you need to take a Required Minimum Distribution (RMD) from your spousal traditional IRA depends on your age (not your husband's age). Once you roll the inherited IRA into your own IRA, from that point on, it is subject to the same rules as any other IRA you own. Therefore, you will only need to take an RMD for 2019 if you have reached the age of 70 1/2 by 12/31/2019.
Please keep in mind, if your spouse had already reached the age of 70 1/2 when they passed away, they are still subject to their RMD for 2019. Their RMD is the amount they would have been required to take before they passed away based on their age, life expectancy and account balance.
For more information on RMD's, please check out this IRS link: Required Minimum Distributions.
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