You are required to take an RMD if the deceased owner was age 73 and required to take RMDs before he or she died. But the IRS waived the penalty waived for 2020-2024 so you don't need to in for 2024. But starting in 2025 you may have to take an RMD. The new rules on this were quite confusing and complex which is why there was a waiver.
