itonewbie
Level 15

And if you like reading legal texts, RMD is in Sec. 2203(a) of the CARES Act and can be found here: https://www.congress.gov/bill/116th-congress/house-bill/748/text#toc-HC81FF6302B124DC38413B183AC01B2...

It can also be found in IRC §401(a)(9)(I): https://www.law.cornell.edu/uscode/text/26/401

RMD for 2019 is not waived.  However, taxpayers whose first RMD was deferred from 2019 to April 1, 2020 will be eligible for the waiver pursuant to §401(a)(9)(I)(ii).

---------------------------------------------------------------------------------
Still an AllStar