Because your mother died after her required beginning date for RMDs, the proposed regulations from the IRS require you to take RMDs each year based on your Single Life Expectancy in 2022, reduced by 1 each subsequent year. However, because the IRS has not yet finalized the requirements, the IRS has waived the penalties for not having take the 2022 and 2023 beneficiary RMDs (as well as the 2021 beneficiary RMD for those inheriting from a decedent who died in 2020). The entire account must be drained by the end of 2032.
If you mother did not complete her 2021 RMD, you are required to have completed her 2021 RMD.
