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New Member
posted Jun 6, 2019 12:20:59 AM

Is my inherited IRA exempt of the 10% penalty?

Inherited ira in 2017, when I took my rmd for 2017.  This year, i withdrew 49k, which is almost 28k more than my rmd.  Am i subject to the 10% penalty?  TT says that I must pay the penalty on the whole amount plus taxes due.  Help!!  Thank you.

I moved the money to an inherited IRA under my name in 2017.

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1 Best answer
Level 15
Jun 7, 2019 5:25:33 PM

Unless the IRA custodian simply made a bookkeeping error that they can correct, the code 1 indicates that the IRA account from which this distribution was received is not an inherited IRA.  A distribution from an inherited IRA would have code 4.

If the money from your uncle's IRA is was truly deposited into an IRA in your own name, not an inherited IRA, the amount distributed from your uncle's IRA was taxable in the year distributed and the money deposited into the IRA in your own name was an excess contribution beyond the amount that you were eligible to deposit as a new, regular contribution to your own IRA, reportable on the tax return for the year in which the deposit was made.

4 Replies
Level 15
Jun 6, 2019 12:21:01 AM

What is the code in box 7 of the Form 1099-R provided by the payer?
Is the IRA/SEP/SIMPLE box marked?
Are you the spouse of the deceased IRA participant?

Level 15
Jun 7, 2019 5:25:30 PM

What is the code in box 7 of the Form 1099-R provided by the payer?
Is the IRA/SEP/SIMPLE box marked?
Are you the spouse of the deceased IRA participant?

New Member
Jun 7, 2019 5:25:31 PM

Code in box 7 is 1 and Y for the IRA/SEP Simple.  I did not inherit the IRA from my spouse.  I inherited from my uncle who had been born b4 1946 and deceased in 2016.  Thank you.

Level 15
Jun 7, 2019 5:25:33 PM

Unless the IRA custodian simply made a bookkeeping error that they can correct, the code 1 indicates that the IRA account from which this distribution was received is not an inherited IRA.  A distribution from an inherited IRA would have code 4.

If the money from your uncle's IRA is was truly deposited into an IRA in your own name, not an inherited IRA, the amount distributed from your uncle's IRA was taxable in the year distributed and the money deposited into the IRA in your own name was an excess contribution beyond the amount that you were eligible to deposit as a new, regular contribution to your own IRA, reportable on the tax return for the year in which the deposit was made.