If you are subject to the 10-year rule for a decedent dying after 2019, the IRS waived the penalty for failing to take an RMD from the inherited IRA with IRS Notice 2024-35.
Please select "None of these plans failed to withdraw the RMD" on the on the "Did You Miss a Required Distribution From Any Retirement Accounts?" screen at the end of the retirement interview (click continue after entering all Form 1099-Rs).
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