marvin2it
Employee Tax Expert

Retirement tax questions

An RMD is simply a regular distribution that is not eligible for rollover and is subject to penalty if not taken.  There is no other distinction between a distribution that is an RMD and one that is not.  Therefore, to avoid a penalty calculation, enter as RMDs the amounts from your 1099Rs (which haven't been rolled over) which in total are equal to or in excess of your RMD.