Hello,

I have a client who passed in 2024 and did not take their RMD and the funds are now in a  TIRA for the spouse who was the sole beneficiary. If the spouse satisfies the husband’s 2024 RMD how would the IRS now that the RMD was satisfied? How would the spouse report this? She is 72 and is not of RMD age. Should she reach out to a tax advisor on how to report this?

Thank you.