RMD - Where does tax withholding show as equal quarterly payments on forms?

[Romper]

In early January 2022 took my RMD for 2022 and deducted both fed and state taxes from the proceeds. 

It's my understanding that taxes withheld from an RMD are assumed to be paid in each quarter of the year unless one dictates otherwise.

I entered the distribution as well as the fed and state tax withheld as I entered the 1099-R information.

While the tax withheld show on tax payments and elsewhere, it seems that the tax withheld should show as equal quarterly payments somewhere. Perhaps on Form 2210 or 2210-AI?

What am I missing?

Turbotax Premier - Desktop version

[Bsch4477]

No, the distribution of your tax payments are not included on the return. As you pointed out it is assumed that they were paid over the year even though in fact they were not. 

[Romper]

Thanks for replying...

Could you provide a bit more detail?

If I have an Estimated Tax Penalty on Form 1040-SR do I then need to enter the tax withheld equally (or on dates paid)  in an attempt to reduce or eliminate the penalty? Perhaps on the worksheet below Form 2210, Part II, Line D?

[Bsch4477]

Could you clarify?  You posted that you took the distribution in January 2022. Did you mean 2021?  Do you have a penalty because not enough tax was withheld from the RMD or because you had other income with insufficient withholding or both?  How much is your tax liability?  Did you withhold in 2021(assuming that is the year in question) as much as you did in 2020?

[Romper]

Thanks...

My error...The example is a learning process. I am trying to understand the RMD tax payments and underpayment penalty process. 

I did take the distribution in 2022 but obviously there is no way to know if there will be a penalty for 2022 at this point (April 2022).

Lets assume the distribution was taken in Jan 2021.

I had enough withheld to cover the tax on the RMD but I had other income from year end distributions from Mutual Funds and dividends where there was no withholding.

I did make Estimated tax payments that avoided a penalty in 2021. Without the Est tax payments I would have had a penalty. 

Sorry for the confusion...

Can you address my question regarding the RMD tax payments? I.e. Form 2210, Part II, worksheet for Line D.

[fanfare]

enter the full amount of the entire RMD in the time slot you took it out.

And the withholding taken in that time slot

good luck with that form it is a nightmare.

look up the 90% 110% rule for avoiding any estimated tax penalty and you will not need that form.

[dmertz · Accepted solution]

By default, the IRS and TurboTax treat your tax withholding as withheld in equal parts on Form 2210 line 11.  However, you have the option to treat the withholding as paid when withheld, in which case you must supply the withholding amounts for each column of line 11.  TurboTax allows you to do this by indicating that you want to do so, marking box D on its 2210 form and allowing you to specify the amount of taxes withheld in each tax quarter.  TurboTax will use these amounts to populate line 11.

[Romper]

Thanks DMertz and Champ for your replies:

Using DMertz's response, I now see the RMD withholding amount as equal payments for each quarter on Form 2210, Part III, Line 11. 

Form 2210 Underpayment Worksheet is also populated.

The reason I didn't see the RMD equal withholding payments in my original example was because my RMD withholding exceeded the tax due. Once I reduced the RMD withholding to the point tax was due the forms noted are now populated.

Thanks again...