April 1 delayed initial RMD

April 1, 2017 is a Saturday. Does the date for the delayed initial RMD become March 31 or April 3?



Yes, the deadline becomes 4/3 per Sec 7503:https://www.law.cornell.edu/uscode/text/26/7503While I cannot produce documentation, I recall that Sec 7503 does not apply to year end deadlines. Therefore, for later RMDs if 12/31 falls on a weekend, you must complete that RMD prior to 12/31.This is an interesting academic question, however I would not plan on testing any tax deadlines that closely. Too many other unintended consequences can intervene.



Thanks for your help.



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