Welcome to the Event, SrWlms!
For 2023 RMDs, the required beginning date is April 1st of the year that follows the year the owner the IRA owner reached 72. If they did not take it in 2023, you should have taken that RMD by the end of 2023.
In your case, however, the 10 year rule applies because it was your mother's IRA and she died in 2022.
The IRS states that the "final regulations will apply no earlier than the 2024 distribution calendar year". Those that did not take the RMD will not be subject to excise tax.
For additional information please go here: Required Minimum Distributions for IRA Beneficiaries
Edited 6/28/2024 6:05am PST
@SrWlms
