Rollover of Inherited 401K to Individual IRA

[Valerie333]

I inherited my husband's 401K in 2013. If I take a Required Minimum Distribution in 2021, can I then rollover the remaining non-RMD portion of the 401K to an individual IRA tax-free? Do I need to do that within 60 day of taking the RMD?

[MinhT1]

Yes. You do not need to do it within 60 days of receiving the RMD. The rollover needs to be completed within 60 days of receiving a distribution other than a RMD, or it can be done as a trustee-to-trustee rollover.

The IRS says in this document:

If a surviving spouse receives a distribution from his or her deceased spouse's IRA, it can be rolled over into an IRA of the surviving spouse within the 60-day time limit, as long as the distribution is not a required distribution, even if the surviving spouse is not the sole beneficiary of his or her deceased spouse's IRA.