If you did not meet the requirement for one of your IRAs, you need to indicate that.
The IRS has a worksheet for that. RMD
Use this worksheet for 2021
Use this worksheet to figure this year’s required withdrawal from your (non-inherited) traditional IRA UNLESS your spouse1 is the sole beneficiary of your IRA and they’re more than 10 years younger than you.
Deadline for receiving required minimum distribution:
- Year you turn age 72 (70 ½ if you reached 70 ½ before January 1, 2020) - by April 1 of the following year
- All subsequent years - by December 31 of that year
- IRA balance2 on December 31 of the previous year
- Distribution period from the table (Table III) for your age on your birthday this year.
- Line 1 divided by number entered on line 2. This is your required minimum distribution for this year from this IRA.
- Repeat steps 1 through 3 for each of your (non-inherited) IRAs.
Once you determine a separate required minimum distribution from each of your (non-inherited) traditional IRAs, you can total these minimum amounts and take them from any one or more of your (non-inherited) traditional IRAs.
RMDs were waived for 2020. If you reached age 70½ in 2019 and delayed taking your first RMD until April 1, 2020, that RMD was waived. Your 2021 RMD is due by December 31, 2021.
For additional information, see:
