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Hi and welcome to Just Answer!2013 RMD distribution is generally due by Dec 31 2013 - so there is no penalty for not taken RMD as long as it will be taken before that date.As long as distribution is taken - there is no special treatment for RMD - on the tax return it will be reported as distribution. Taxpayers may take distributions more than RMD - that is OK - so if you will take more than RMD amount in 2013 - there is no issue.
So if it is distributed in 2013 it goes on the mother's tax even if it is distributed to the beneficiary? In this case the entire IRA could be distributed from the mother's IRA and the mother would owe no taxes for 2013 since the mother's income is low enough even with the distribution