@dmertz wrote:
"Use the table in 590-B and the age of the first beneficiary in 2016 to determine what factor you must use."
You meant 2017, not 2016, as you correctly indicated in the example.
I realized I was a year off but missed one sentence, I guess.
It's also interesting that the taxpayer is asking now. They should have been taking RMDs since 2019. Perhaps they withdrew more and didn't bother with the calculation. Perhaps someone else did the calculations for them. Perhaps they missed several years of RMDs. I'm not sure whether that should be addressed now or keep silent and hope the IRS doesn't notice.
