Here's the problem
*the 22 RMD of $19000 was made at the end of 12/22 but did not post until Jan 3 2023. I submitted a waiver for the penalty to the IRS when I filed my return last April
*Etrade said it would reflect as an RMD made for tax year 23
*Based on the value of my IRA account at the end of 12/22 I must take an RMD of appr 14,500 for my current tax year
*My IRA custodian tells me I have already met the 14,500 RMD for 23 because of the $19000 in January 2023
Is that info from the IRA custodian correct?
Thanks for your help in clarifying this confusion
if you took your 2022 RMD in 2023, you still have to take your 2023 RMD before end of 2023.
The amount of distribution so far that is 2022 RMD has to be calculated on Dec 31 2021 value.
in any case it is all taxable unless you have a basis in the IRA(s).
The IRA custodian is wrong. Because you are using the January 2023 withdrawal to count as your 2022 RMD, you must take another withdrawal to count as your 2023 RMD.
(however, note that the RMD is the minimum you must withdraw over the course of the year, it is not a single special transaction. If the total of the 2022 and 2023 RMD‘s are $33,000, but you happen to have withdrawn $50,000 because you wanted to buy a new electric car, then you have already met the RMD requirement for both years.)