Question about a decedent IRA account inherited from my wife's mother who died in 2015. We have been drawing RMDs, but IRS changed the rules. Are we in compliance?

[trawickt57]

Mother was in her 80s and already drawing from the IRA.

[rjs]

The rules were changed by Congress, not by the IRS. The IRS just follows the rules that Congress makes.

The new rules for inherited IRAs apply only if the original owner of the IRA died in 2020 or later. Since your mother-in-law died before 2020, you continue taking RMDs under the old rules.