Interview Notes Isabela is single and turned 72 years old on October 1, 2022. Isabela worked as a librarian at the local library and earned wages of $7,500. Isabela also received Social Security benefits of $16,000. She received a taxable pension of $13,000. She retired from her previous job on October 30, 2019. During her career she contributed pretax dollars to a qualified 401(k) retirement plan through her employer. Isabela cannot be claimed as a dependent by another taxpayer. Isabela is a U.S. citizen with a valid Social Security number.

1. When must Isabela begin taking her required minimum distribution?

a. April 1 of the calendar year following the year she reaches age 70 1/2.

b. April 1 of the calendar year following the year she reaches age 72.

c. April 1 of the calendar year following the year she retired.

d. Never. Required minimum distributions only apply to Roth IRAs.