I am assisting a single 78 year-old gentleman with his 2022 tax return which includes two TIRA RMDs.

I know the distribution period table changed and believe the divisor changed to be effective January 1, 2022 and therefore his age as of December 31, 2022 would be used when calculating his 2022 RMD using his December 31, 2021 TIRA balances (he has two TIRAs).

Can someone knowledgeable confirm my understanding of the above. He failed to take all of his 2022 RMD on time due to a medical situation and has just this month made up his RMD shortfall for 2022. I now have a correct understanding of Form 5329 and its lines 54 and 55 and will help him request a waiver of the penalty.