If I closed an IRA by taking out the entire amount as a normal distribution, is that same amount considered the RMD? That is the was a previous questions was answered.

[bobsey]

I don't understand why this would be true, but it is the way a previous question was answered.

[LudwigVan_fan · Accepted solution]

A required minimum distribution is generally only required when a person has attained the age of 70 1/2; or, has an inherited IRA from which they must receive distributions.

If you close an IRA by making a taxable distribution out of it in the entire amount, that amount would not be all the RMD. 

The RMD is never the entire amount of an IRA.  It is always based on a table which is based on life expectancy.

If you were in an RMD situation, the 2017 RMD should have been shown by your trustee in your IRA statements and is based on the FMV of the account at 12/31/2016.

Hopefully that answers your question.