I turn 73 in 2025 so must start taking RMDs. Can I split my 'initial' RMD between 2025 & 2026 as long as my full RMD for 2025 is done by April 1, 2026? Will the IRS know?

[rmfrog1]

I want to split the RMD for tax year 2025 in order to avoid the Medicare IRMAA later that's calculated on tax year 2025 (I'll get hit by it for tax year 2026). If I show a reduced RMD for 2025 (but plan to fulfill my 2025 obligation by April 1, 2026), will IRS & TurboTax documentation know that and account for that?

[VolvoGirl]

Yes you can split it up.  Then don’t forget to take the 2026 RMD by 12/31/26.

[dmertz]

Your 2025 MAGI affects your 2027 IRMAA, not your 2026 IRMAA.

As VolvoGirl said, you can split your 2025 RMD between 2025 and early 2026.  There is nothing special about reporting RMDs (as long as you complete the RMD by the deadline).  The RMDs are reported just like any other distribution.  The IRS doesn't care that the amount that you will be reporting on your 2025 tax return is less than the full RMD for 2025.  No explanation to the IRS is needed.