Undistributed RMD in year of death and RMD calculation for spousal rollover in 2025
Husband died in the fall of 2024 with $12,216.48 remaining in his 2024 RMD. In Feb 2025, we rolled his IRA into hers and distributed his remaining 2024 RMD from her IRA. Her 2025 RMD must be recalculated to include his balance. Would we just add his 12/31/24 balance to hers to determine the total year-end balance or should we deduct the $12,216.48 undistributed RMD from his year-end balance?
Permalink Submitted by Alan - IRA critic on Tue, 2025-03-18 15:06
The 12, 216 cannot be deducted.
However, the 2025 RMDs are affected by HOW the spousal rollover was done. Did she elect to assume ownership of the inherited IRA (no distribution), or did she actually take a distribution from the inherited IRA and do a 60 day rollover?
The former is by far the best way to acquire ownership.
Permalink Submitted by Mei Au on Wed, 2025-03-19 12:46
She did not do a 60 day rollover. Thanks,