Tina born in 1934 dies May 2016 at age 82 .Mary a friend born in 1945 age 71 in 2016
inherits in 2016, Tina’s Roth IRA with a balance as of 12/31/22 of $120,000 and
a traditional IRA with a balance of $90,000 also as of 12/31/22. Tina had her Roth IRA
for at least 5 years before her death. Questions:
1. In 2023 does Mary has to take an RMD from the Roth balance based on the old distribution
rules, OR she does not have to take an RMD at all in 2023 from the inherited Roth.
2. If Mary has to take an RMD in 2023 from this Roth IRA is it non-taxable or taxable to Mary?
3. If non-taxable, can she take the Roth RMD in 2023 and report it in line 4a and $0 in line 4b of Form 1040, if no changes
are made to FORM 1040 for year 2023?
4. For the Roth 2023 RMD Mary uses factor 11.2 from the Single Life Table (17.2 in year 2017 – 6.0)
5. Obviously if no Roth RMD is required to be taken in 2023 nothing will be reported in FORM 1040
6. The Regular IRA with a balance of $90,000, would require an RMD in 2023 using also the
11.2 factor of the Single Life Table which will be $90,000 divided by 11.2 or $8035.71