RMD sent out on jan 13th of 2020

Have client who is 87 and received her RMD on Jan 13, 2020.

a. is she allowed to rollover that RMD back into her IRA due to COVID cares act to waive your RMD in 2020?

or

b. Is it too late for her and she has to keep it?

thank you
Douglas



As indicated in IRS Notice 2020-51, she can return the January RMD distribution to the same account before the deadline date of 8/31.

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