However, although it doesn't affect your 2019 filing, if 2019 was your first RMD year making your required beginning date for RMDs April 1, 2020, you do not have to complete your 2019 RMD, so the new law can have some effect on your 2019 RMD. Also, anyone with an RBD of April 1, 2020 who recently received a portion of their 2019 RMD in 2020 which would have been eligible for rollover had it not been an RMD can now roll that distribution over within 60-days of receipt since that distribution is no longer treated as an RMD.
