dmertz
Level 15

Retirement tax questions

Assuming that you are not disabled, which would make you an Eligible Designated Beneficiary, you are subject to the 10-year rule because your mother died in 2022.  Because the IRS has not finalized the regulations for taking annual RMDs under the 10-year rule, the IRS has waived the penalty for failing to take the 2023 beneficiary RMD.  There is no need for you to do anything.