how is a beneficiary taxed on ird that s a required minimum distribution 
just as the decedent would have been for example an rmd from a traditional ira would have been reported by the decedent as regular income and taxed as such the beneficiary will report the rmd in the same way and will owe tax that corresponds to their income tax bracket the bottom lineird is income that is owed to an individual who dies before receiving it if a beneficiary receives this money they will owe taxes on it if the ird generates a tax liability for the decedent s estate a beneficiary may be able to claim a deduction for estate taxes connected to the ird amount 