Remember than an RMD is just the minimum amount a person must withdraw during the year to meet regulations. It is not a specific transaction, it is a total dollar amount. For example, if her RMD was $5000, that could be met with a single withdrawal of $5000. The requirement would also be met if she withdrew $500 per month over the course of the year for living expenses, since the total withdrawal would be more than the minimum requirement. Since she turns 73 in 2024, the requirement is satisfied for her 2024 return as long as she withdraws the minimum required amount (or more) during 2024.
