Retirement tax questions

" passed away at age 72 this year "

If he was 72 on his birthday last year, the RMDs have begun.

Sincxe his last date to take the first RMD is April   1 2023.you must take his first RMD of 2022 if he did not already take it, in which case you will have to ask IRS for a penalty waiver since it is after April 1.

If he was 72 on his birthday this year, there is no RMD.

 

@dmertzdoes the 10-year liquidation rule apply to a surviving spouse who maintains an Inherited IRA of their spouse? The rules are so complicated I can't figure it out.