Hi,

My taxpayer (a NEDB) inherited an IRA in 2022 when mom died. Due to the uncertainty about whether annual RMDs were required, she did not take any distributions in 2022.  In 2023 she took a “voluntary distribution” (more than the RMD would have been).  It is now the end of 2024, and she is wondering if she has started the RMD clock and MUST take an RMD in 2024, OR, since the penalty for not taking RMDs from inherited IRAs in 2024 is still waived, can she skip 2024 and begin again in 2025?

In other words, does taking a distribution in 2023 mean she has to take a 2024 distribution, or can she start in 2025 when the failure to take an RMD penalty is reinstated?

Thank you!