From previous posts, my understanding was that if an Inherited IRA RMD is missed in 2015 (decedent’s year of death) and taken by Bene in 2016, the Bene should report the distribution on Bene’s 2016 return and Bene’s 2016 8606, file a 2015 5329 for themselves, try sending it as a stand alone (hoping no amendment is required since it doesn’t alter any figures on Bene’s 2015 return) and mails it by itself. Is this definitely correct? DMx’s answer to my post, “5329 Question” seems to indicate that I cannot file it separately and must file it with my 2016 return, but I don’t understand that because the missed RMD was for 2015 taken in 2016. Please help, thanks.