Turned 70 1/2 in 2019 – Is a RMD required from a TIRA?

My wife reached 70 1/2 in 2019. She took her RMD for 2019 during that year. I’m getting conflilcting advice whether she is required to take an RMD for 2020.

Fidelity website FAQ: “Do I still have to take my required minimum distribution (RMD) for 2020?
The CARES act temporarily waives required minimum distributions (RMDs) for all types of retirement plans (including IRAs, 401(k)s, 403(b)s, 457(b)s, and inherited IRA plans) for calendar year 2020. This includes the first RMD, which individuals may have delayed from 2019 until April 1, 2020.”

Ed Slott’s emailed newsletter Monday March 9: “IRA owners who reached age 70 ½ in 2019 cannot take advantage of the new ruling delaying RMDs until age 72. They must still take an RMD for 2019 by April 1, 2020 and another RMD for 2020 by December 31, 2020.”

Any guidance is appreciated.



That newsletter was prior to passage of the CARES Act. The Fidelity site is current, and what this means for your wife is that if she had not completed her 2019 RMD by 12/31/2019, the remainder of her 2019 RMD would be waived. But since she did complete her 2019 RMD in 2019, her distribution in 2019 is still treated as an RMD.  But her 2020 RMD is waived and therefore she does not have another RMD until 2021. If she has taken any IRA distributions in 2020, they are not considered RMDs and could be rolled over subject to the rollover rules (60 days and one per 12 month period).

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