Inheriting an Inherited IRA
Client, Sue, passed on in 01/2016 and left her IRA to son Dwayne, opened the account for 04/2016.
He has taken required minimum distributions and then some, every year for the past 9 years. He passed on March of 2025 and left this IRA to his wife Joyce. I am trying to figure out how many years Joyce has to take distributions from this newly inherited IRA from Dwayne?
Thanks for your help. Let me know if you need any other information.
Permalink Submitted by Alan - IRA critic on Wed, 2025-08-13 14:46
Joyce will be subject to the 10 year rule, and she also must continue the RMD schedule her husband was using in years 1-9 (2026-2034) before draining the account in 2035.
She must also complete her husband’s beneficiary RMD for 2025 if he had not done so before passing. She should do that this year since it will be the final year she can file jointly. Her age is immaterial to these RMD calculations, as is the case for all successor beneficiaries.
To verify the correct divisor, you would have to determine husband’s age in 2017 and the single life table divisor for that age in 2017, then reduce that divisor by 8.0 to determine the 2025 beneficiary RMD for husband, then continue to reduce the divisor by 1.0 for each year after 2025.