IRD Calculation

[user17702236067]

How do I calculate IRD when the value of the IRA on date of death was greater than the value of the IRA transferred to the estate? Do I still use the full value of the IRA as of date of death? Or do I use the difference between the value at date of death and the value at time of distribution to the Estate? (Decedent was age 50 and died on 12/25/2024. IRA was valued approx. $32,000 more on date of death than the amount it was valued in 2025 at time of distribution to the Estate.) My concern is that when I use the full value of the IRA as of date of death, all taxes paid by the Estate are refunded. I do not want the "beneficiaries" to be responsible for the payment of the taxes. (She was not married, had no children, did not have a will and there were no beneficiaries named for the IRA. Based on a prior question/answer about beneficiaries, I have named 3 individuals as "beneficiaries" because they received some of the monies from the Estate after all taxes and debts were paid first)

[DavidD66]

Can you clarify your question.  Are you trying to determine the amount of Income in Respect of Decedent (IRD) to include in the assets of a taxable estate?  If not, what are you trying to determine?