IRA owner passes but no RMD

IRA owner passed in May of 2024 but never took his RMD for 2024.

His wife is now the owner of his IRA.

Question:

  • does the wife take the RMD for 2024 based on Husband’s age and then on her age every year after?
  • Or does the wife take the RMD for 2024 on her age?

Thank you.

Douglas



The 2024 RMD is the RMD husband would have had to take using his age and the Uniform Table. The wife may take this RMD in 2024, but it could be delayed until the end of 2025 if she wished, but if she is also RMD age there would then be two RMDs due in 2025, when she will also be filing as single. Therefore, best to complete the year of death RMD this year. Starting in 2025 wife will use the Uniform Table using her own age.

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