Thanks, that makes sense. I would rather it be a non-event e-filed if possible plus that should correct a 4 day oversight based on "bad advice" when I opened the inherited IRA that seemed to indicate I was too young to worry about RMD when I posed the question (because I thought I may have to do it at the time) I went with the banks word I was "too young ".
So I simply was unaware of anything late until my sister and her accountant brought it up to her. Luckily we all knew of this only a few days after the "Year after death" stipulation to set up the RMDs based on life expectancy for non-spouse whos parent was well beyond 70 at time of death in 2016. The main issue I found dealing with my Moms passing is banks are generally clueless on many things... I should have known much better.
Important note for anyone with an inherited non-spouse IRA
1. Set up your RMD by the "year after death" based on your life expectancy
2. IF the original owner was not old enough to require disbursements, you can do a 5-year after death disbursement window (if under 59.5yo) or #1.
Other option for both scenarios is cash out and take the tax hit and avoid the 10% early.
This avoids my situation where we were late by a few days
