More accurately, the individual for whom the account is *maintained* (in this case the beneficiary of the inherited IRA) must be age 70½ or older to make a QCD. (TurboTax mistakenly also requires that you indicate a birthdate for the original owner that implies that, at the time of the QCD, the original owner would have been age 70½ had they lived, but there is no such requirement in the tax code.)
