After the starting year for RMDs, taxpayers must receive the minimum distribution for each year by December 31 of that year. The starting year is the year in which the taxpayer reaches age 73 or retires, whichever applies in determining their required beginning date.

If no distribution is received during the taxpayer's starting year, the RMD for two years must be received the following year, one must be taken by April 1 and another by December 31.

These rules do not apply to Roth IRAs.

RMDs are reported on Form 1099-R and are included on the return. Review Publication 4491,Retirement Income lesson to review Required Minimum Distributions (RMD).