Thank you for chiming in. I'm sorry to be dense, and I understand that the interpretation is the"default treatment of tax withholding as being received evenly throughout the year." But I find no reference in the 2210, Instructions to 2210, or Code section 6654(g) that specifically includes a reference to the words "Required Minimum Distribution" or the acronym "RMD."
As I said, I have read a couple of articles that state "IRS has a special rule" favorable to taxpayers, so I was hoping someone knew of an IRS citation that specifically included the terms "Reqired Minimum Distributions" or "RMD's." Section 6654(g) does not mention those terms, and I have read no references to other IRS documents, such as a regulation or revenue ruling that specifically mentions those terms. If my return were examined, it would be much easier to have a reference that specifically included RMD's rather than just saying "IRS allows withholding on these distributions" or "IRS has a special rule" (but I don't have it). I hope I have conveyed the distinction I am trying to make between the generalization about withholding and having a citation that specifically references RMD's. I don't mean to belabor the point. If there is nothing specific, so be it. But thank you dmertz and Volvo Girl for the information you provided.
