Do you have to take an RMD in the year of death?
Sarah Duran
Published Apr 07, 2026
Required minimum distributions (RMDs) were waived for 2020 but they are back now for 2021. This includes the RMD for the year of death of the IRA owner. An IRA owner has passed their required beginning date and is required to take an RMD for the year. However, prior to taking this RMD, the individual dies.
What is the RMD percentage for a 78 year old?
RMD – Required Minimum IRA Distribution
| Required Minimum IRA Distribution (RMD) | ||
|---|---|---|
| 76 | 22.0 | 4.55% |
| 77 | 21.2 | 4.72% |
| 78 | 20.3 | 4.93% |
| 79 | 19.5 | 5.13% |
Do I have to take an RMD in 2020 from my inherited IRA?
The Coronavirus Aid, Relief, and Economic Security Act, or CARES Act, waives required minimum distributions during 2020 for IRAs and retirement plans, including beneficiaries with inherited accounts. This waiver includes RMDs for individuals who turned age 70 ½ in 2019 and took their first RMD in 2020.
When to start RMD distribution after spouse dies?
The timing of the initial distribution may be based on your spouse’s age at the time of his/her death. If your spouse was: Older than age 70½, you must begin taking RMDs by December 31 of the year following your spouse’s death. Younger than 70½, you may be able to delay RMDs until your spouse would have turned 70½.
Is there an unpaid RMD for the year of death?
The custodian should calculate his unpaid RMD amount in the year he died based on the age he would have been that year if he hadn’t died. It’s very common that there is an unpaid RMD for the IRA owner’s year of death for several reasons.
Can a beneficiary of an inherited IRA take a RMD?
If you are an eligible designated beneficiary, you can still withdraw RMDs based on your age. If the beneficiary is an entity, charity, or nonqualifying trust, and the owner was still living by April 1 of the year in which the account holder reached age 72,* the distributions would be based on the remaining Single Life Expectancy of the IRA owner.
When do you have to take a RMD on an IRA?
In some cases, there is an RMD you must take in the year the IRA owner dies. The required beginning date (RBD) for the IRA owner to have started taking their RMD is April 1 after the year they turned age 70 ½.
