It's only been 2025 for a few days. Do you mean your spouse died in 2023, and you did not take an RMD for 2023 or 2024?
Also, was your spouse older than their RMD beginning age, and how old are you?
And, when your spouse dies, you have 3 options with the IRA.
1. Treat it as an inherited IRA.
2. Treat it as your own IRA but keep it separate.
3. Treat it as your own IRA and roll it over into your own IRA.
Which did you do?
