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I inherited an IRA - closed it recently - 2012 - stock totaled

 
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  • Answered by:Stephen G
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Customer Question

I inherited an IRA - closed it recently - 2012 - stock totaled approximately $180,000. No principal left - I am 83 years old, no income but social security. What should do with this stock to minimize income tax? Sell all or part of it at a loss, hang on to the money until next year, then invest it again. Or What? I can't afford to give it all to charity. I inherited the IRA from my ex spouse, father of our two sons, who do not have high paying jobs.

 



Already Tried:
I just sold 200 shares of one group - have 1800 remaining in that - have to pay off credit cards. I have not spoken to a tax preparer or attorney.

Submitted: 239 days and 21 hours ago.
Category: Tax
Value: $39
Status: CLOSED
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Expert:  Robin D replied 239 days and 20 hours ago.


Robin D :

Hello and thank you for using Just Answer,

If you inherit a traditional IRA, you are called a beneficiary. A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. If you closed out the IRA and did not transfer the money into another IRA in the name of the deceased IRA owner for the benefit of you as beneficiary you will be required to report the total amount on your tax return. Only a spouse (not an ex-spouse) may treat the IRA as their own so you would not have been allowed to change the name on the IRA to your name or rollover the IRA into an IRA you already have.
What should do with this stock to minimize Income Tax?
If you are talking about stock that is independent of the IRA then you can hold on to the stock or sell. You will have a basis in the stock that would be Fair Market Value on the decease's date of death. You would then most likely not have a gain or a small loss if you sold. You would stil berequired to report the sale on your tax return. Just holding onto the stock would not be a taxble event for you.

Your question was not totally clear on if you inherited an IRA and separate stocks or if you were thinking about the investments in the IRA itself. If it is an IRA and then separte stocks my above advice is correct but if you are talking about only an IRA and you closed it out and received a distribution, you will need to report the total distribution (you will get a 1099R from the bank or other institution that held the IRA) on your tax return.

Perhaps you would like to respond to me and let me know exactly if you need clarification on the above.

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Expert:  Robin D replied 239 days and 20 hours ago.

Here is a copy just in case you still could not read my original answer:
Robin D :

Hello and thank you for using Just Answer,


If you inherit a traditional IRA, you are called a beneficiary. A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. If you closed out the IRA and did not transfer the money into another IRA in the name of the deceased IRA owner for the benefit of you as beneficiary you will be required to report the total amount on your tax return. Only a spouse (not an ex-spouse) may treat the IRA as their own so you would not have been allowed to change the name on the IRA to your name or rollover the IRA into an IRA you already have.
What should do with this stock to minimize income tax?
If you are talking about stock that is independent of the IRA then you can hold on to the stock or sell. You will have a basis in the stock that would be Fair Market Value on the decease's date of death. You would then most likely not have a gain or a small loss if you sold. You would still be required to report the sale on your tax return. Just holding onto the stock would not be a taxable event for you.


Your question was not totally clear on if you inherited an IRA and separate stocks or if you were thinking about the investments in the IRA itself. If it is an IRA and then separate stocks my above advice is correct but if you are talking about only an IRA and you closed it out and received a distribution, you will need to report the total distribution (you will get a 1099R from the bank or other institution that held the IRA) on your tax return.


Perhaps you would like to respond to me and let me know exactly if you need clarification on the above.




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Expert:  Robin D replied 239 days and 20 hours ago.

Hello

I am so happy you were able to finally view my response.

JACUSTOMER-6kzbouk2- Last Viewed on 8/18/2012 at 5:29 PM

Please let me know if you need clarification.

Customer replied 239 days and 20 hours ago.


I asked ONE question and was sent around several pages before receiving an answer. I ten sent a reply and have not had an answer. I already knew what I was told bythe expert. I did not receive an answer to my question which was how to minimize income tax on the stock which was a distribution from the IRA that I closed. I did not inherit separate st ock. Will the money I receive from sale of stock be taxed as income, and if so, do I have to pay income tax on the fair market value of the stock as well as the income from the sale? You are charging me for questions I did not ask. This is the second question on the same suject.

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Expert:  Robin D replied 239 days and 20 hours ago.

Hello,

Only the distribution from the IRA will be taxable to you. You cannot minimize this tax now as you have already taken out the money. You will be taxed on the total distribution at your regular rate. You will simply show the amount reported to you on the 1099R you will receive on your 1040. There is no reporting required for anything that was in the IRA.

You said you do not wish to make a charitable contribution (although that is one of the first ways we advise to lower one's taxable income).

The only way you could have lowered your taxation would have been to put the IRA into another IRA under the name of the deceased but for your benefit. You can not do that now that you have received the distribution.

Please be aware that you are rating my courtesy and service as a professional, and not necessarily whether you like the information that you are receiving.

 

Accepted Answer

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Expert:  Stephen G replied 239 days and 19 hours ago.

Hi & thanks for using our service. I'll do my best to give you a complete & accurate answer. Please ask me to clarify anything you don't understand.

Let me try to help you understand our answers:


 

6:16 PM

I'm sorry you weren't able to get clarification on your question. Let me give it a try.

 

6:17 PM

Unfortunately, as the other expert told you, you are not going to be able to do very much to minimize your tax bill on closing out the IRA.

 

6:19 PM

The total value of the IRA at the time it was closed and given to you, in other words the cash as well as the fair market value of the stock, will be taxed to you. That will be reported to you on a 1099R at the end of the year (actually in early 2013 for the 2012 Tax Year).

 

6:23 PM

To the extent that the IRA distribution included securities in kind, in other words stock in your example, the income tax basis of those shares of stock is the fair market value at the time the IRA was distributed to you (the reason being that you will have paid tax on that value as part of the income reported on the 1099R).

 

6:25 PM

Then, if you subsequently sell the stock your gain or loss will be determined based upon the net proceeds from the sale compared to the fair market value of the stock that was included in the total IRA distribution.

 

6:29 PM

Since the IRA distribution is "ordinary income" and any subsequent sale of the stock will be a capital gain or loss, if your losses exceed your gains, you may only use a maximum of $3,000. of capital losses against your "ordinary" IRA income. So even if you have losses in the stock, you won't be able to "shelter" any more than $3,000. of your IRA income by selling stock at a loss.

 

6:32 PM

Realize that since you will have already paid income tax on the fair market value of the stock that came out of the IRA, there will only be capital gains tax on any gain in the stock that you realize by selling the stock now or in the future.

 

6:33 PM

If this has not yet clarified your understanding or you feel that it hasn't answered your question, perhaps you can ask your question in a different way & I will try to respond to that.

Expert TypeSr Income Tax Expert
Category: Tax
Pos. Feedback: 99.1 %
Accepts: 2852
Answered: 8/18/2012

Experience: Extensive Experience with Tax, Financial & Estate Issues

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