If this is my spouse's first year after turning 73, do I have to enter a rmd from her federal retirement account equal to her annual gross income?

[DoninGA]

The pension payment she received for the year is the RMD.

[harman55]

Thank you.  I assumed that was the case, but I'm not clear on whether I need to explicitly enter an RMD for my spouse.  This is something new as she turned 73 in Oct 2025.  I've never had an issue preparing our taxes until this year.

[Opus 17]

---

@harman55 wrote:

Thank you.  I assumed that was the case, but I'm not clear on whether I need to explicitly enter an RMD for my spouse.  This is something new as she turned 73 in Oct 2025.  I've never had an issue preparing our taxes until this year.

---

Correct.  After age 73, regulations require that retirees withdraw a certain minimum amount (or more) from their retirement accounts.  The idea is you are supposed to withdraw and spend it and pay tax on it, and not let it sit tax-free forever.  In the case of a defined benefits pension, the entire pension is considered the RMD because of how the pension is calculated by the provider.  If your spouse also has an IRA, 401k, or other plan, she will have to withdraw from those accounts as well.