IRS has nothing to do with it.
Congress passes the law,
Now they're getting ready to set it so if you make too much money in wages, you are not allowed to contribute to your IRA, even as non-deductible.
See Pub590-B for your divisor for your age. That and your total value of all IRAs determines how much you must distribute.
You must do the same calculation for your 401k also but separately.
So if you have IRA(s) and a 401k you must take two RMDs.
