I received a required minimum distribution from an inherited IRA in 2023 for a 2022 distribution. do I claim it in 2023?

[tomh49]

Or can I claim for 2023?

[DoninGA]

If the distribution was made in 2022 you should have received a Form 1099-R for 2022.  Do you have the 1099-R?

[strawnEY]

I forgot to take my required minimum distribution in 2022 and will receive the 1099 R for the 2022 and 2023 amounts from my brokerage soon.

[Opus 17]

---

@strawnEY wrote:

I forgot to take my required minimum distribution in 2022 and will receive the 1099 R for the 2022 and 2023 amounts from my brokerage soon.

---

Any money that was actually paid in 2023 is reported on your 2023 tax return.

Separately, if you failed to take the RMD for 2022, you should have reported that on your 2022 tax return and requested a waiver of the penalty.  Then for 2023, when you enter your 1099-R, Turbotax will ask if all or part of it was an RMD.  When you answer, add the two together.  (For example, if your 2022 RMD was $4000 and your 2023 was $4500, when Turbotax asks how much of the 1099-R income is from an RMD, answer $9500.  This doesn't affect your taxes, but it helps Turbotax keep track for other reasons.)