When it asks if you are under minimum retirement age, is it referring to the 2024 distribution or when he first received the distribution

I suspect that it's referring to age 59 1/2 which is the age to avoid early withdrawal penalties from retirement accounts.

What was the context of the question.

• Age 62 you can choose to get Social Security
• Age 65 you can get Medicare
• Age 73 you must start RMD Required Minimum Distributions