RMD (Required Minimum Distribution) prorating of taxes (and maybe income)

[ChallengedinCA]

I will take Required Min Distribution (RMD) from my IRA in Dec of this year, paying both Fed and State taxes (withholding) on that in Dec.

I want to report the uneven income I get on form 2210 (Fed) and 5805 (State) to avoid tax penalties.

• Can I report BOTH the 2025 RMD Fed taxes AND State taxes actually paid in Dec, as though they were paid prorated during the year. For example, if I pay $12,000 of State taxes in Dec on my RMD taken in Dec, can I report that on State form 5805 as $3000 paid by end March (3 months), $5000 paid by end May (5 months), $9000 paid by end Sept (9 months) etc. Similarly can I prorate the Fed taxes on the Fed form 2210.

• If I can do this (i.e. prorate the taxes paid), then do I report the INCOME from the RMD as prorated in the same manner as above OR can I report the income as received just in Dec (when it was actually received) - meaning the income shows as received in Dec but the taxes show as prorated throughout the year.

[ThomasM125]

No, you must report the taxes paid and income earned in the quarter that the money was received and paid. That is the purpose of the Form 2210, to report income and taxes paid when the events occurred. Also, since you received the pension distribution in the fourth quarter, it was appropriate that you paid the taxes due on it in that quarter, so that may reduce or eliminate a penalty for late payment of taxes.