Artículo IRA owners.. IRA owners.

id="en_US_2025_publink1000172752"> IRA owners. If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age 73. April 1 of the year following the year in which you reach age 73 is referred to as the “applicable required beginning date.” Distributions by the required beginning date. You must receive at least a minimum amount for each year starting with the year you reach age 73. If you don't (or didn't) receive that minimum amount in the year you become age 73, then you must receive distributions for the year you become age 73 by April 1 of the next year. If an IRA owner dies after reaching age 73 but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date. . Individuals who reach age 72 after December 31, 2022, must begin receiving their required minimum distributions by April 1 of the year following the year they reach age 73. . . Even if you begin receiving distributions before you attain age 73, you must begin figuring and receiving required minimum distributions by your required beginning date. . Distributions after the required beginning date. The required minimum distribution for any year after the year you turn age 73 must be made by December 31 of that later year. Beneficiaries. If you are the beneficiary of a decedent's traditional IRA, the requirements for distributions from that IRA generally depend on whether the IRA owner died before or after the required beginning date for distributions. More information. For more information, including how to figure your required minimum distribution each year and how to figure your required distribution if you are a beneficiary of a decedent's IRA, see When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1 of Pub. 590-B. Are Distributions Taxable? In general, distributions from a traditional IRA are taxable in the year you receive them. Exceptions. Exceptions to distributions from traditional IRAs being taxable in the year you receive them are: Rollovers; Qualified charitable distributions (QCDs) , discussed later; Tax-free withdrawals of contributions , discussed earlier; and The return of nondeductible contributions, discussed later under Distributions Fully or Partly Taxable . . Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it isn't an exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. Conversion distributions are includible in your gross income subject to this rule and the special rules for conversions explained in Converting From Any Traditional IRA Into a Roth IRA under Can You Move Retirement Plan Assets? in chapter 1 of Pub. 590-A. . Qualified charitable distributions (QCDs). A QCD is generally a nontaxable distribution made directly by the trustee of your IRA to an organization eligible to receive tax deductible contributions. See Qualified Charitable Distributions in Pub. 590-B for more information. . A QCD will count towards your required minimum distribution. See Qualified charitable distributions under Are Distributions Taxable? in chapter 1 of Pub. 590-B for more information. . Ordinary income. Distributions from traditional IRAs that you include in income are taxed as ordinary income. No special treatment. In figuring your tax, you can't use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. Distributions Fully or Partly Taxable Distributions from your traditional IRA may be fully or partly taxable, depending on whether your I