Inherited IRA

[Earniep]

My wife inherited an IRA from her mother.  She receives monthly payments, using the 10 year option.  Are these considered as RMD's? If so, how do we compute yearly RMD amount?

[KrisD15]

No, an inherited IRA does not count towards your personal Required Minimum Distribution. 

If the account was inherited in 2020 or later, the account needs to be depleted by the end of the 10th year after the original owner's passing. 

(If inherited in an earlier year, distributions could have been based on the beneficiary's age)

IRS Link