Assumed IRA/RMD Question
Hi there. Clarification on odd RMD requirement.
Situation- Spouse passed away in 2019 at the age of 67. Wife just assumed the IRA in Jan 2025 and had started her own RMD withdrawals in 2025 because she turned 73 in 2024.
Since the IRA was just assumed in Jan 2025 and her husband had passed in 2019 and wouldn’t have reached age 73 until 2025 why would someone be told they have to take an additional RMD amount associated with the assumed IRA account? The IRA was just assumed as her own in Jan 2025. Nothing was ever taken from the IRA that was just assumed and the spouse knows that the RMD for her would increase but be a part of the RMD amount required to be taken in 2026 and not 2025.
Know this is an odd situation but would appreciate any insights into this question. Thanks in advance for your help.
Permalink Submitted by Alan - IRA critic on Fri, 2025-10-17 14:43
When a surviving spouse assumes ownership they are treated as having owned the IRA for the entire year (2025). Therefore, a 2025 Uniform Table RMD is due by the end of this year based on the 12/31/2024 balance even though the IRA was still in inherited IRA status at the end of 2024.
Had she not assumed ownership a single life table inherited IRA RMD would have been due for 2025, so her 2025 Uniform table RMD will be lower than if she had remained as the beneficiary.
She avoided an RMD in 2024 because spouse would not yet have reached RMD age in 2024 and she did not assume ownership in 2024. But regardless of what action she took, or even if no action was taken, she could not have avoided a 2025 RMD.