I did not take a RMD in 2022 from an inherited IRA. Do I have make up the RMD I missed in 2022?

[Phillip6000]

I inherited the IRA from my father who past in Dec 2021.

[Anonymous_]

See https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary

10-year rule: If a beneficiary is subject to the 10-year rule....

The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD

See https://www.irs.gov/pub/irs-drop/n-22-53.pdf

Perhaps @dmertz has more input

[fanfare]

IRS waived the penalty on the RMD that you mention due to so much confusion.

This means you don't have to take the 2022 RMD.

@Phillip6000 

[fanfare]

The same waiver also applies to the 2023 RMD so you don't have to take an RMD in 2023

@Phillip6000 

[NCperson]

@Phillip6000 you do not have to "make it up" but you still only have 10 years to liqiuidate it. So two years would be zero (2022 and 2023) which is fine, but then the there are only 8 years remaining to liquidate it. 

[fanfare]

Whether you must take RMDs yearly depends on whether your father had reached his RBD (required beginning date) for RMDs.

@Phillip6000