RMD @ RBD (2019) vs. 2018

Client attained age 71 in September of 2018, which means 70 1/2 in March of 2018.
RBD is April 1 of 2019.
Client also is more than a 5% owner with a Qualified Plan.

Client took the Qualified Plan RMD in 2018, but would like to defer the IRA RMD until 2019, now that he has decided to retire in 2019.

Question: Can the client defer the Traditional IRA RMD to 2019 (by taking 2 Traditional IRA RMDs in 2019) even though the Client took the Qualified Plan RMD in 2018



Yes, for any particular account RMD in the first RMD distribution year, the taxpayer can defer none, all, or part of the first distribution year RMD to as late as 4/1 of the following year.

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