USA Cost Basis Of In-Kind Stock Distributions From Inherited IRA

Sep 2, 2017
Reaction score
United States
I have an inherited IRA.

The assets from the original IRA were transferred to my inherited IRA "in-kind."

The assets consisted of a single stock and a small amount of cash.

So I now have the shares of that stock in my inherited IRA.

I intend to take my distributions from this IRA by distributing enough shares *in-kind* to myself to meet the RMD.

I will then own shares registered to me outside of my IRA that originally came from the original IRA.

My question is what is the basis of the shares I distribute to myself from my inherited IRA?

Is it the original basis in the original IRA? A stepped up basis to the date the shares were distributed to my inherited IRA from the original IRA? Or a stepped up basis to the date I distributed them from the inherited IRA to myself?


Ask a Question

Want to reply to this thread or ask your own question?

You'll need to choose a username for the site, which only take a couple of moments. After that, you can post your question and our members will help you out.

Ask a Question