Beneficiary IRA first RMD

Can you tell me when the first RMD is required for the beneficiary of a non spousal IRA? I believe it by 12/31 of the year following the death of the IRA owner.



That is correct for the beneficiary’s own RMD.

But if the decedent did not complete their own RMD for the year of death, the beneficiary also needs to take out that RMD, preferably by the end of the year of death.



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