dmertz
Level 15

Retirement tax questions

RMDs are calculated using the year-end balance of the year immediately prior to the year for which the RMD is being calculated.

(1) 401(k) A's RMD for 2017 should have been calculated using the 12/31/2016 balance.  401(k) A's RMD for 2018 is calculated using your 12/31/2017 balance.

(2) 401(k) B's RMD for 2017 should have been calculated using 401(k) B's balance on 12/31/2016.  401(k) B's RMD for 2017 was required to be distributed from 401(k) B before you rolled over any remaining amounts to the traditional IRA in 2017.  401(k) B has no RMD for 2018 because, if I understand correctly, it had a zero balance on 12/31/2017 because you rolled the entire balance in 401(k) B over to a traditional IRA in May 2017.

Your traditional IRA RMDs for 2017 should have been calculated on the 12/31/2016 balances of those accounts.  If the rollover from 401(k) B in May 2017 established a new traditional IRA account, that traditional IRA had no RMD for 2017 because it did not exist on 12/31/2016.  Your RMDs for the traditional IRAs for 2018 are calculated using the traditional IRAs' 12/31/2017 balances.