The year you turn 72 is when the RMD is required not 71. So if you turn 72 on 7/10/23 your first RMD is required to be taken by 4/15/24 however many will take it in 2023 so it goes on the 2023 return. If you delay the first distribution then you will have to take both the 2023 & 2024 distributions in 2024.
