You do not have to take an RMD for 2024. You have to take your first RMD for 2025. You can take it any time in 2025 or by April 1, 2026. You do not have to wait until you actually turn 73.
You pay tax on your RMD in the year that you take the distribution from the IRA, even if it's your RMD for the previous year. You will have to take your 2026 RMD in 2026, no later than December 31. If you don't take your 2025 RMD until 2026 you will have two distributions in 2026. Your Form 1099-R for 2026 will include the total of both distributions, and you will have to pay tax on both of them on your 2026 tax return.
