Retirement tax questions

@dmertz - 2018 or 2019 RMD.   OP said turned 70 1/2 in 2018 but not pension payments ever received and then had a lump sum pension rolled over in 2019.   Would there be a 2018 RMD if not receiving pension payments until 2019? It seems strange to be for this to be a "pension" that did not start periodic payments at retirement and then allowed a lump sum payout.   Perhaps this is actually a 401(k) plan and not a pension.

The OP said the "rollover" is in progress so there won't be any 1099-R until next January.  I would suggest that the OP discuss this with the pension plan administrator to see if the RMD was withheld from the rollover and they will send the OP a separate check for the 2019 RMD amount.   

If they did not take out the RMD, then the OP probably need to have the new IRA custodian distribute the RMD amount of the pension, not the IRA, as a "return of excess contribution" so that it will not be subject to penalty.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**