I have found the reference in IRS Notice 2022-53 that, “The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD.”

I am the designated beneficiary of my mother’s IRA. She passed away November 2022, having already taken her RMD for 2022. I thought I had to take an RMD for 2023, since she was 86 and was already taking RMDs.

I am looking for the specific IRS notice, publication, etc. that says the 2023 RMD is also waived.

Thank you !!

Carol C. Flynn, CPA