Deceased 2025 RMD Surviving Spouse
Hello. Client passed in 2024. She took her RMD before she passed. Husband claimed her IRA this year (his year end IRA balance doesn’t reflect her balance). Does he have to take her 2025 RMD? Thanks! Julie
Hello. Client passed in 2024. She took her RMD before she passed. Husband claimed her IRA this year (his year end IRA balance doesn’t reflect her balance). Does he have to take her 2025 RMD? Thanks! Julie
Permalink Submitted by Alan - IRA critic on Wed, 2025-04-16 15:51
If husband assumed ownership of the inherited IRA in 2025, he is treated as having owned the IRA for the entire year of 2025. His 2025 RMD is calculated using the Uniform Table, his attained age in 2025 and the year end balance of the then inherited IRA on 12/31/2024 plus the year end balance for his own IRA that he had all along.