If the decedent died after their required beginning date for RMDs and did not complete their 2024 RMD, completing the decedent's 2024 RMD becomes the responsibility of the decedent's beneficiary(s). It is no longer the responsibility of the decedent, so no 2024 Form 5329 Part IX is to be filed on behalf of the decedent. The beneficiary(s) get an automatic waiver of the excess-accumulation penalty as long as they complete the 2024 RMD by the end of 2025. The distribution is taxable on the tax return for the year in which the distribution is made.
