Secure Act and RMDs

[aphil138]

I had a distribution on an inherited IRA. Because of the Secure Act would this be considered an RMA. The death was in 2020 and this is the first distribution I've taken. I believe i did not have to take an RMD yet on this account, just a distribution or should I consider this part of an RMD. 

[fanfare]

when you take any amount it is considered RMD until you reach the required minimum.

although you are expected to comply, due to prior confusion about the RMD rules, IRS is not enforcing the minimum in tax year 2022.

@aphil138 

[dmertz]

If you are asking in regard to TurboTax's question that asks if any of this distribution was an RMD, this is TurboTax's confusing way to determine how much of the distribution is eligible for rollover.  Only a spouse beneficiary is permitted to roll over a distribution from an inherited IRA, so if you are a non-spouse beneficiary, it's meaningless for TurboTax to even ask the question.  If no part of the distribution was rolled over, it makes no difference what answer you provide to this question posed by TurboTax.

[fanfare]

IRS is not enforcing the minimum on newly Inherited IRAs for tax years prior to  2023.

@aphil138