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New Member
posted Apr 10, 2022 8:20:53 AM

Taxable distribution or non-taxable inheritance?

93 yr old mother in law died. Her children were equal beneficiaries of all accounts.  An IRA she had was fully paid out to her children as a distrib. My wife rcd a 1099-R.  I imagine this means it's taxable, although I thought inheritance was not taxable?

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6 Replies
Expert Alumni
Apr 10, 2022 8:39:18 AM

No, this isn't necessarily true. Cash isn't taxable. If the inheritance would have been taxable to the deceased, it is taxable to the beneficiary.

Level 15
Apr 10, 2022 8:42:41 AM

Distribution from traditional IRA as opposed to a Roth IRA is taxed. Unfortunately the beneficiaries were not given the option of transferring the inheritance to their own IRA which would have permitted withdrawals over a 10 year period. 

New Member
Apr 10, 2022 9:08:36 AM

Thanks for the answer @ColeenD3 

When you say it depends on whether it would have been taxable if she were alive - if she were alive and took out  money from an IRA, wouldn't it be taxed as regular income? Or am I misunderstanding?  I guess I don't understand in which case(s) would the distribution my wife received NOT be taxable? Thank you!

Expert Alumni
Apr 10, 2022 9:22:24 AM

Yes, the IRA distribution was taxable. I was just trying to differentiate when something would be taxable and when it wouldn't. Another example would be if you inherited a savings account. The money in the account itself, would not be taxable. The interest income on the account would.

New Member
Apr 10, 2022 11:06:06 AM

Thanks. TT wants to know how much was MRD which I'm having trouble finding out ...but... Does the MRD actually make a difference? I imagine the whole thing is taxable regardless?

Expert Alumni
Apr 12, 2022 5:27:17 AM

Yes, it would have been taxable to her, so it is taxable to you. You are not an eligible beneficiary.  Also, see this LINK.


An “eligible” beneficiary is your spouse, your minor child, a disabled individual, or any other person who is less than 10 years younger than you. That means you must follow the 10 year rule regardless of whether or not you have started your RMD‘s.