topic New Regs for Inherited IRA in Get your taxes done using TurboTax

New Regs for Inherited IRA

HFH1 — Tue, 10 Mar 2026 06:20:42 GMT

My wife inherited an IRA from her mother in 2009. She elected to take RMD's over her lifetime.

She died in August 2021 so I Inherited the IRA. Even though she was my spouse I'm assuming it will be treated as a non-spousal IRA which must be "0" within 10 years.

QUESTION: Must I take an annual RMD and how is it calculated? I find the new IRS instructions sufficiently confusing.

Re: New Regs for Inherited IRA

Anonymous_ — Tue, 25 Oct 2022 20:38:13 GMT

See https://www.irs.gov/pub/irs-drop/n-22-53.pdf

There is no penalty in this instance for not taking an RMD before the 2023 tax year (however, an RMD needs to be taken thereafter).

Re: New Regs for Inherited IRA

fanfare — Tue, 25 Oct 2022 21:06:01 GMT

Did your spouse make you a successor beneficiary?

"As discussed in Death of a beneficiary, earlier, if the
designated beneficiary dies before his or her portion of the
account is fully distributed, continue to use the designated
beneficiary’s remaining life expectancy to determine the
amount of distributions. However, any remaining balance
in the account must be distributed within 10 years of the
beneficiary's death."

@HFH1