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Forms for Inherited IRAs
 
 When Inheriting an IRA From a Spouse...
 Available Options   Forms* and Required Paperwork
  Roll over the inherited IRA assets into your
  existing IRA (same registration type)
•  Instruction Form to Claim Assets of Deceased Spouse's IRA (PDF)
•  Fidelity IRA Beneficiary Designation form if you wish to designate new beneficiaries for your existing IRA
•  Copy of death certificate
•  Consult with your tax advisor to verify if an Inheritance Tax Waiver is required by the decedent's state of residence
  Roll over the inherited IRA assets into a new
  IRA
•  Fidelity IRA and Inherited IRA Application
•  Copy of death certificate
•  Consult with your tax advisor to verify if an Inheritance Tax Waiver is required by the decedent's state of residence
  Transfer your inherited IRA assets to
  Inherited IRA Beneficiary Distribution
  Account
•  Fidelity IRA and Inherited IRA Application
•  Copy of death certificate
•  Consult with your tax advisor to verify if an Inheritance Tax Waiver is required by the decedent's state of residence
  Disclaim all or part of your assets
• Consult with an attorney or tax professional regarding your specific situation.
 When Inheriting an IRA From a Parent or Other...
 Available Options   Forms* and Required Paperwork
  Transfer your inherited IRA assets to
  Inherited IRA Beneficiary Distribution
  Account
•  Fidelity IRA and Inherited IRA Application
•  Copy of death certificate
•  Consult with your tax advisor to verify if an Inheritance Tax Waiver is required by the decedent's state of residence
  Disclaim all or part of your assets
•  Consult with an attorney or tax professional regarding your specific situation.
 When the Beneficiary Is a Trust...
 Available Options   Forms* and Required Paperwork
  Transfer your inherited IRA assets to
  Inherited IRA Beneficiary Distribution
  Account
•  Fidelity IRA and Inherited IRA Application
•  Copy of death certificate
•  If the trust is intended to satisfy the IRS look-through trust rules to satisfy MRD requirements, we require certification from the trustee that the trust meets the look-through requirement and instruction from the trustee on how to distribute the IRA.
•  We do not require the entire trust document, but certain pages described as follows: copy of the first page of the trust document (not including the cover) showing the full official name of the trust, the page(s) identifying trustee and successor trustees, and the page(s) with trustee signatures.
•  Consult with your tax advisor to verify if an Inheritance Tax Waiver is required by the decedent's state of residence
 When the Beneficiary Is an Estate...
 Available Options   Forms* and Required Paperwork

  Transfer your inherited IRA assets to
  Inherited IRA Beneficiary Distribution
  Account

  Please note: If you are opening an estate
  account, Fidelity requires an Employee
  Identification Number (EIN).
•  Fidelity IRA and Inherited IRA Application
•  Copy of death certificate
•  Probated Estate: Certified copy of court document appointing legal representative of the estate, dated within 60 days of receipt
•  Non-Probated Estate: Small Estate Affidavit if estate meets state law criteria
Please note that Fidelity cannot open an estate account with a Small Estate Affidavit
•  Consult with your tax advisor to verify if an Inheritance Tax Waiver is required by the decedent's state of residence
 When the Beneficiary Is an Entity...
 Available Options  Forms* and Required Paperwork
  Transfer your inherited IRA assets to
  Inherited IRA Beneficiary Distribution
  Account
•  Fidelity IRA and Inherited IRA Application
•  Copy of death certificate
•  Fidelity Corporate Resolution, or
•  Fidelity Resolution for Unincorporated Business, as applicable (forms sent upon request)
•  Consult with your tax advisor to verify if an Inheritance Tax Waiver is required by the decedent's state of residence
  This chart lists the general requirements for transfer of an IRA upon the owner's death. The requirements in any specific situation may differ, and Fidelity may require additional documentation in some cases.
  The information provided by Fidelity Investments is general in nature and should not be considered legal or tax advice. Fidelity does not provide legal or tax advice. Consult with a legal or tax professional regarding your unique tax situations.
  * Forms require Adobe® Acrobat® Reader, which is available for free.
 
 
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Inherited IRA
Relationship to Original Owner
Managing Your Assets
 Overview
 Spouse
 Parent or Other Person
 Trust, Charity, or Entity
 Spending vs. Investing
 Calculating Minimum
   Required Distributions
 Forms for Inherited IRAs
Overview
Spouse
Parent or Other Person
Trust, Charity, or Entity
Spending vs. Investing
Calculating Minimum
Required Distributions
Forms for Inherited IRAs