Thank you so much fanfare. The IRS RMD worksheet shows that RMD is based off of the IRA balance on December 31 of the previous year (line 1).
https://www.irs.gov/pub/irs-tege/uniform_rmd_wksht.pdf
Since this IRA wasn't opened until 2022, as you said RMD would not be required in 2022 (zero balance on 12/31/21 divided by any age distribution period will equal zero). RMD would be due & can only be calculated starting in 2023 based on the IRA balance on 12/31/22 and my age in year 2023. Although not required, I may take a distribution before the end of 2022. I definitely plan to take my first RMD by 4/1/23, just to be safe.
