Inherited Inherited IRA - who do I list as the person I inherited this account from?

[dmertz · Accepted solution]

Enter the name of the deceased owner rather than the name of the original beneficiary.  TurboTax's subsequent questions make sense only in the context the deceased owner.  The subsequent questions are asked to determine if the deceased owner satisfied his or her year-of-death RMD.

The name that you give actually has no effect on the tax return.  Regardless of how you answer, the RMD responsibilities of the original beneficiary transfer to the successor beneficiary upon the death of the original beneficiary.  So when TurboTax later asks if an RMD was missed, answer based on the responsibility of the successor beneficiary since it's the successor beneficiary who must file the Form 5329 to request a waiver of the excess accumulation penalty.