Should I check "I inherited this IRA" box for RMD from my Traditional IRA coveted from deceased spouse's IRA in 2024?

[nvoyles]

My understanding was that once I converted my husband's IRA to my name it became my IRA. Research has come up with conflicting answers.

[VolvoGirl]

What code is in box 7?   When my husband passed in 2023 his Vanguard IRA was added to mine.   He had been taking his RMD from it.  But I don’t need to take my RMD until this year 2026.  Do you need to take your RMD in 2025?  

[nvoyles]

Thank you for responding.  Code 7 is in box 7.  I have been taking my RMD for several years and did so in 2025.  

[dmertz · Accepted solution]

This is now your own IRA, so do not mark any box that would be used to indicate that this is an inherited IRA.  It is no longer an inherited IRA.

[nvoyles]

That makes sense.  Now I can move forward on my taxes.  Thank you.