Inherited IRA Spouse RMD’s
Account owner born 8/1/1954, died 1/9/22. Spouse, born 12/10/49 transfers his IRA to an inherited IRA in 2022. When should RMD’s begin and how are they calculated? Thank you
Account owner born 8/1/1954, died 1/9/22. Spouse, born 12/10/49 transfers his IRA to an inherited IRA in 2022. When should RMD’s begin and how are they calculated? Thank you
Permalink Submitted by Alan - IRA critic on Thu, 2025-02-20 19:30
Deceased owner would have reached RMD age in 2027. If the surviving spouse (SS) wishes to delay RMDs until 2027, they should maintain the IRA as inherited until 2027. There will be no beneficiary RMD for 2023-2026. In 2027 the SS should elect to assume ownership of the inherited IRA, and the RMD for 2027 will be based on the Uniform Table for age 78 (divisor 22.0).
On the other hand, if the SS needs to withdraw at least 4% of the IRA balance in both 2025 and 2026 anyway, they could assume ownership now but then would have RMDs starting this year.