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Posted

Just curious about this only because I just did a return in which the T/P didn't take the required 2008 RMD.

The fact that they took it in 2009 wouldn't they still be subject to the 50% penalty for not taking it in 2008?

Dave T

Posted

If 2008 was the year in which they turned 70 1/2, I think they have until 15 April of the following year to take the distribution. Bad thing is, they still have to take a distribution for this year, so 2 taxable distributions in 1 year.

Posted

If 2008 was the year in which they turned 70 1/2, I think they have until 15 April of the following year to take the distribution. Bad thing is, they still have to take a distribution for this year, so 2 taxable distributions in 1 year.

In the case that I was dealing with the T/P was the beneficiary of her Mother's IRA and she had made the RMD in 2007 but failed to do so in 2008 and therefore suffered the 50% in 2008 (ouch).

Dave T

Posted

Thanks for all the answers. In this case, t/p had until April 15 to take her 2008 RMD. It was her first year for a distribution so there was a little confusion!!

AnnieR

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