# Notice 2020-6: Relief for Reporting Required Minimum Distributions for IRAs for 2020 > Federal · IRS notices · In force URL: https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_6 ## Section - **Citation:** Notice 2020-6 - **Heading:** Relief for Reporting Required Minimum Distributions for IRAs for 2020 - **Jurisdiction:** Federal - **Kind:** IRS notices - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Internal Revenue Bulletin / IRB 2020 / Notice / Notice 2020-6 ## Text Relief for Reporting Required Minimum Distributions for IRAs for 2020 Notice 2020-6 PURPOSE This notice provides guidance to financial institutions on reporting required minimum distributions for 2020 after the amendment of § 401(a)(9) of the Internal Revenue Code by the Further Consolidated Appropriations Act, 2020, P. L. 116-94 (the Act). BACKGROUND The Act was enacted on December 20, 2019. Division O of the Act, titled “Setting Every Community Up for Retirement Enhancement Act of 2019” (SECURE Act), included a number of retirement savings provisions. Section 114 of the SECURE Act amended § 401(a)(9) to change the required beginning date applicable to § 401(a) plans and other eligible retirement plans described in § 402(c)(8), including individual retirement accounts and annuities (IRAs). The new required beginning date for an IRA owner is April 1 of the calendar year following the calendar year in which the individual attains age 72, rather than April 1 of the calendar year following the calendar year in which the individual attains age 70½. This amendment to § 401(a)(9) is effective for distributions required to be made after December 31, 2019, with respect to individuals who will attain age 70½ after that date. As a result of this change, IRA owners who will attain age 70½ in 2020 will not have a required beginning date of April 1, 2021. This means that these IRA owners 2 (who, prior to enactment of the SECURE Act, would have been required to take minimum distributions from their IRAs for 2020) will have no required minimum distribution (RMD) for 2020. IRA REPORTING AND RELIEF If an IRA owner has an RMD due for 2020, the financial institution that is the trustee, custodian, or issuer maintaining the IRA must file a 2019 Form 5498 (IRA Contribution Information) by June 1, 2020, and indicate by a check in Box 11 that an RMD is required for 2020 stributions from their IRAs for 2020) will have no required minimum distribution (RMD) for 2020. IRA REPORTING AND RELIEF If an IRA owner has an RMD due for 2020, the financial institution that is the trustee, custodian, or issuer maintaining the IRA must file a 2019 Form 5498 (IRA Contribution Information) by June 1, 2020, and indicate by a check in Box 11 that an RMD is required for 2020. The financial institution may also choose to provide further information in Box 12a (RMD Date) and Box 12b (RMD Amount). Additionally, under Notice 2002-27, 2002-1 C.B. 814, if an IRA owner has an RMD due for 2020, the financial institution must furnish an RMD statement to the IRA owner by January 31, 2020, that informs the IRA owner of the date by which the RMD must be distributed, and either provides the amount of the RMD or offers to calculate that amount upon request. The RMD statement required under Notice 2002–27 should not be sent to IRA owners who will attain age 70½ in 2020. However, in recognition of the short amount of time after the enactment of the SECURE Act that financial institutions have had to change their systems for furnishing the RMD statement, relief is being provided. Under this relief, if a financial institution provides an RMD statement to an IRA owner who will attain age 70½ in 2020 (including by providing a Form 5498), then the Internal Revenue Service (IRS) will not consider such a statement to have been provided incorrectly, but only if the IRA owner is notified by the financial institution no later than April 15, 2020, that no RMD is required for 2020. 3 For IRA owners who will attain age 70½ in 2020, the 2019 Form 5498 should not include a check in Box 11 or entries in Box 12a or 12b. OTHER MATTERS The SECURE Act did not change the required beginning date for IRA owners who attained age 70½ prior to January 1, 2020 RA owner is notified by the financial institution no later than April 15, 2020, that no RMD is required for 2020. 3 For IRA owners who will attain age 70½ in 2020, the 2019 Form 5498 should not include a check in Box 11 or entries in Box 12a or 12b. OTHER MATTERS The SECURE Act did not change the required beginning date for IRA owners who attained age 70½ prior to January 1, 2020. In order to reduce misunderstanding among IRA owners, the IRS encourages all financial institutions, in communicating these RMD changes, to remind IRA owners who attained age 70½ in 2019, and have not yet taken their 2019 RMDs, that they are still required to take those distributions by April 1, 2020. The Department of the Treasury and the IRS are considering what additional guidance should be provided with respect to the SECURE Act, including guidance for plan administrators, payors, and distributees if a distribution to a plan participant or IRA owner who will attain age 70½ in 2020 was treated as an RMD. DRAFTING INFORMATION The principal author of this notice is Brandon Ford of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this notice, contact Brandon Ford at (202) 317-4148 (not a toll-free number). ## Nearby sections - [Notice 2020-1 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_1.md) - [Notice 2020-2 Extension of the Phase-in Period for the Enforcement and Administration of Section 871(m)](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_2.md) - [Notice 2020-3 Interim Guidance on Income Tax Withholding from Retirement and Annuity Distributions](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_3.md) - [Notice 2020-4 Additional Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_4.md) - [Notice 2020-5 2020 Standard Mileage Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_5.md) - [Notice 2020-6 Relief for Reporting Required Minimum Distributions for IRAs for 2020](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_6.md) - [Notice 2020-7 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_7.md) - [Notice 2020-8 Biodiesel and Alternative Fuels; Claims for 2018-2019](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_8.md) - [Notice 2020-11 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_11.md) - [Notice 2020-12 Beginning of Construction for the Credit for Carbon Oxide Sequestration under Section 45Q](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_12.md) - [Notice 2020-13 Part III - Administrative, Procedural, and Miscellaneous Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2020](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_13.md) - [Notice 2020-14 2020 Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Benefit Plans](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_14.md) - [Notice 2020-15 HIGH DEDUCTIBLE HEALTH PLANS AND EXPENSES RELATED TO COVID-19](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_15.md) - [Notice 2020-16 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_16.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2020_6. 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