RMD For Deceased Spouse

[Melli6]

My husband passed in 2024.  Part of his RMD was taken monthly until he passed.  His IRA's were rolled over into my IRA.  I then took the remaining RMD from that IRA.  The 1099-R came with my name and SSN.  How do I report this so it reflects the remaining RMD he need to take for 2024?

[dmertz]

There is nothing on a tax return that ties the RMD to the one who was originally require to take the distribution.  Upon your husband's death, the amount of his 2024 RMD that remained unsatisfied was no longer his responsibility, so the amount of his RMD that you would show on his final tax return (presumably your joint 2024 tax return) would be only the amount he actually took.  The remaining amount of his RMD became your responsibility, so that just adds to that amount that you were originally required to take from your IRAs.

(Hopefully his IRAs were moved to yours by non-reportable trustee-to-trustee transfer and you received no Forms 1099-R for the movement of these funds.  If they were moved by distribution and rollover, reported on one or more Forms 1099-R, the distributions from his IRAs included the remainder of his RMD which was not eligible for rollover and depositing that portion into you would constitute an ordinary contribution, not a rollover.)

[Melli6]

Thank you!  I seem to have it entered but it says its not taxable and I had tax withheld.  I'll hope for the best!

[dmertz]

Perhaps it's saying that it is not subject to an "additional tax," i.e., a penalty.

Examine Form 1040 line 4b to see the taxable amount of the distributions from the IRAs.  Check to see that there is no Schedule 2 with an amount on line 8.