In a June 21, 2021 post titled “Clarifying the Rollover/Transfers Rules When an RMD Is Due” by Ian Berger, I read the following:

“You do not have the same flexibility with an RMD if the direct transfer is made from a company plan. In the eyes of the IRS, a company plan transfer is a distribution and then a rollover. Repeat after me: RMDs can’t be rolled over. So, whether it’s a 60-day rollover or a direct transfer from a plan, the RMD must be paid first.”

I have made this error by direct rollover of the full value of a qualified 401(a) state retirement plan to an IRA without taking the 2024 RMD first.  As the corrective action, can I simply withdraw the RMD plus earnings from the IRA and include it in my income when I file my 2024 taxes, or is it more complicated than that?  I turned 73 in 2024.  Thank you for any help on next steps.