MRD FOR SECOND SPOUSE TO DIE IN SAME YEAR

Taxpayer’s date of death is May 2007. He takes MRD and IRA is rolled to Spouse.

Spouse has always been a housewife. Her date of death is August 2007.
Is spouse required to take a 2007 MRD?



No, the 2007 RMD for the account has been satisfied by the first spouse. Hopefully, the wife named her own beneficiary to the account, and a non spouse beneficiary’s first RMD obligation would be for 2008.

Add new comment

Log in or register to post comments