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IRS Tax Preparedness Series: Most Retirees Need to Take Required Retirement Plan Distributions by Dec. 31
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
Oct. 29, 2015
"The [IRS] today reminded taxpayers born before July 1, 1945, that they generally must receive payments from their individual retirement arrangements (IRAs) and workplace retirement plans by Dec. 31.... An IRA trustee must either report the amount of the RMD to the IRA owner or offer to calculate it for the owner. Often, the trustee shows the RMD amount on Form 5498 in Box 12b. For a 2015 RMD, this amount is on the 2014 Form 5498 normally issued to the owner during January 2015."

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