Spouse death in 2022 but not rolled until 2023, RMD?

So the husband(68) passed in Nov of ’22. The wife just notified the advisor and they moved it over to her IRA. She is turning 73 next month. So, i get that she’ll need to start RMD for her IRA’s by end of this year due to her age. However, the question is, does she include her husbands 12/31/22 value in that calculation?



Yes, by doing the spousal rollover she is treated as owning the IRA for the entire year. 

Follow up.   should she take one for 2022?   Although she did not claim the IRA until this year, he did pass last year.   And, i understand no RMD for him due to age, but she was 72 last year so if the answer is yes, she was of age.   If no, because she took claimed and took receipt this year, she is turning 73 this year so I get why she needs to for 2023.  Thanks

The year of death RMD is that of the owner, if any. Since the owner passed prior to RBD there is no 2022 RMD due for anyone.

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