With regard to the application of tax withholding, there is nothing special about an RMD, so there is no reason for specific mention of RMDs. An RMD is just a distribution that is reported on Form 1099-R, a type of Form 1099 that reports income from which taxes can be withheld. The federal tax withholding reported on Forms 1099 falls under the definition provided in section 6654(g)(2)(B). The same rules apply to federal tax withholding reported on all Forms 1099 regardless of the specific type of income. As such, section 6654(g)(2)(B) and the instructions for Form 2210 make no further distinction among the various types of income reportable on Forms 1099 because there is no need to do so.
