You have until the end of 2025 to complete your spouse's 2024 RMD by taking the distribution from any of your traditional IRAs now that you have moved the account to your own name. If you do so, waiver of the excess-accumulation penalty is automatic and there is no need to indicate to 2024 TurboTax that the RMD was required to be taken for 2024. The distribution will be reportable on your 2025 tax return as if it was a 2025 RMD.
