My husband passed away in 2018, his IRA distribution went into my IRA. Can I consider that an IRA contribution for myself?

[SweetieJean · Accepted solution]

No you cannot.

[dmertz]

Probably not, but it depends on the nature of the transaction.  If his IRA account was transferred to yours because you were the designated beneficiary on his account, no, it's not a regular contribution to your IRA.

If money was distributed to you, you had the option to roll it over to your IRA and doing so would again not be a new, regular IRA contribution.  If you did not roll it over to your IRA, you can do anything you want with the money, including using it to subsidize a new, regular IRA contribution if you are eligible to contribute.  But a new, regular contribution would be a transaction essentially unrelated to the distribution from your husband's IRA.