RMD question on total disbursement in cash, of deceased mother's IRA.

[Evpliz]

Hi...

My mother passed away in March 2024. Her retirement account was liquidated and divided between my siblings and I. Im confused about how to answer the RMD question based on my portion (25%) of the cash. There is no investment remaining. I have 3 x 10-99R forms to list.

Thanks so much!

Im hopelessly clueless,

[Opus 17]

If your mother was not past her RMD beginning date, then you do not have an RMD for this distribution.

If your mother was past her RMD beginning date, and she withdrew her RMD (or more) before she died, then you do not have an RMD for this distribution.  

If your mother was past her RMD beginning date, and she did not withdraw her RMD before she died, then your RMD is 25% of what her RMD would have been.  Her RMD is calculated from IRS tables based on her age and the account balance on 12/31/2023.  The broker should be able to tell you what that was.