A beneficiary of a retirement account is responsible for taking the required minimum distribution. The calculation varies on whether the original owner was taking RMDs before they passed away. The IRA custodian may have calculated the RMD required for you and that may appear on their paperwork or in your online account. If they have not calculated it and you are not sure if you took enough, you can calculate it manually using the IRS publication. If you do not take the entire RMD, the undistributed amount remaining is subject to a hefty 50% penalty. To calculate it, use your age at the end of the year following your mother's death. Find the corresponding life expectancy on the table that begins on page 46. Reduce the life expectancy by one for each year after your mother's death. Divide the amount in the retirement account by your life expectancy. That is the RMD, and if you withdrew more than that then you are not subject to any penalties. There is an example on page 11 that you might find helpful. Based on your age, if you took more than 4% of the total account value this year from each account, then you should be okay. You can calculate the exact number following the table.
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