Spouse receiving IRA from husband with RMD amounts still remaing
I have a spouse who is inheriting her husband’s IRA. Both are of RMD age and had taken some this year. Her husband did not take enough before passing, she has taken out enough from her account plus an additional amount that is close to matching the amount left of his RMD. Can she just make up the small difference between the withdrawals from hers and his IRA distributions or does she need to take out his full amount remaining regardless of what she took out?
Permalink Submitted by Alan - IRA critic on Thu, 2016-12-29 22:11
Was the additional amount she distributed from her IRA above her own RMD done before or after his death? I am not aware of any IRS guidance on what constitutes constructive receipt of the decedent’s remaining RMD, but it seems logical that distributions she took before his death could not be applied to his remaining RMD, but distributions she took after his death in excess of her own RMD could be applied to his remaining RMD.