RMD

My client’s 70th birthday is on October 26. The RMD started on the next April 15. On April 26 does she has to take the RMD because she is 701/2 and at the end of the year take another distribution for the present year? Please advise.



Client’s first RMD year will be 2018, the year she will reach 70.5. That 2018 RMD can be taken anytime from 1/1/2018 to 4/1/2019, but if the 2018 RMD is delayed until 2019 then she will also have to take the 2019 RMD in 2019 so two RMDs would be taxable in one tax year.  There is NO RMD due for 2017 because she does not reach 70.5 until 2018. 

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