RMD for an IRA rolled from 401k via in service rollover.

I am 74 and still employed with the same employer and still participating in my 401k with no intention to retire for at least 5 more years. I have not taken any RMDs this or any other year.

I rolled over 75% of my 401k to an IRA in March 2019. My employer did not deduct an RMD as I am still employed.

Do I have to take an RMD this year from the IRA? The IRA balance was zero on Jan 2019 (actually it did not exist).

If the RMD is calculated from the 401k balance on Jan 1 2019 then the RMD will be higher as I only did a partial rollover. Hopefully that is not the case.



  • If you had a 0 balance in all your non Roth IRA accounts on 12/31/2018, there will be no IRA RMD due for 2019. However, you will have an IRA balance on 12/31/2019 which will result in an IRA RMD due for 2020. Of course, you could have avoided RMDs on this money until you retired if you had not done the IRA rollover, so you must have had other reasons for doing the partial rollover.
  • If this was a mistake, if you rolled the IRA balance back to the 401k before year end, there would be no RMDs due until you retired including no IRA RMD for 2019 or 2020..


Thank you.  My concern was taking a larger amount from the IRA due to the 401k balance at the beginning of the year.  RMD for 2020 is fine.



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