dmertz
Level 15

Retirement tax questions

To be eligible to make a QCD from an inherited/beneficiary traditional IRA, the beneficiary must be age 70½ or over at the time of the distribution.  The age of the decedent does not matter.

(Specifically, to make a QCD, the one for whom the IRA is maintained must be age 70½ or over at the time of the distribution.  In the case of a BDA IRA, the one for whom the IRA is maintained is the beneficiary.)