Yes, they may be considered RMDs if your wife is over 10 1/2. All retirement accounts, even pensions and
annuities, must meet the RMD requirements. However, the way the pension plans meet the RMD
requirements is by creating an annuity paid periodically. If you are asked about your wife's distribution... simply
select YES to the RMD question (Was this withdrawal
RMD and all of this was RMD).
You will also be asked if the amount reported is paid periodically in equal
amounts. By selecting YES the RMD
requirements are met and you may continue with the tax preparation.