A retiree who turns 73 this year has a deceptively simple decision: take the first required minimum distribution by December 31, or use the one-time option to delay it until April 1 of the following year. The delay can look harmless. But it may put two RMDs into one tax year, push modified adjusted gross ... Your First Required IRA Withdrawal at 73 Can Push You Past the IRMAA Cliff for a Full Year