For those born after December 31, 1958, the RMD age is 75.
If some amount distributed from IRAs is nontaxable, line 4a of Form 1040 is to be populated with the total amount distributed from IRAs, otherwise line 4a is to be left blank. The taxable amount of IRA distributions is reported on Form 1040 line 4b.
The time between that last two changes to the life expectancy tables for the calculations of RMDs was about 20 years.
