IRS Letter 5759C – Required Minimum Distribution Not Taken

It appears you have not taken the required minimum distribution from your IRA.

Type of notice: Return accuracy

Likely next step: Clear up an account error

Also see: IRS bill for unpaid taxes

Why you received IRS Letter 5759C

  1. You have a traditional individual retirement arrangement (IRA).
  2. You are at least 70 ½ years old and the required minimum distribution (RMD) has not been taken.
  3. The IRS sent Letter 5759C to notify you that IRS records show you have not taken the RMD from your IRA.

Notice deadline: If this notice arrives during the tax year in question, you have until December 31st to take the required minimum distribution.

If you miss the deadline: You will be charged the 50% penalty.

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.

Related Topics

Related Resources

How Long Does the IRS Have to Audit Your Tax Return? There Are Two Answers.

Find out how long the IRS has to audit your return, when most audits normally start, and how to know if you've been selected for audit.

IRS Notice CP15H – Shared Responsibility Payment (SRP) Civil Penalty Notice

Learn more about IRS Notice CP15H and how to address a Shared Responsibility Payment Penalty with help from the tax experts at H&R Block.

IRS Letter 105C – We Couldn’t Allow Your Claim

Learn more about letter 105C and how to handle an IRS 105C letter with help from the tax experts at H&R Block.

Tax Dictionary – Withholding Compliance

The IRS may ask your employer to withhold taxes at a higher rate. Learn more about withholding compliance from the experts at H&R Block.