I received an inherited IRA - the advisor is now saying that I need to pay the RMD for her 2024 tax year. Am I responsible for my mother's RMD?

[Bsch4477]

Yes, the beneficiary is responsible for that tax. 

[Opus 17 · Accepted solution]

If you received an inherited IRA in 2024, AND your mother was older than her RMD beginning date, AND she did not already withdraw her RMD for 2024, then you must take an RMD for 2024 based on her age (and pay tax on it).

Then, you have two more rules to follow.

1. You must empty and close the account by the end of the 10th year after her death (December 31, 2034), and

2. You must take an RMD in each year starting in 2025, and using your age as the factor for calculation.  Technically, you take your RMD in 2025 based on your age, and then each year you reduce your factor by 1 instead of using the new factor for your age.  Those rules are in publication 590-B.