Herb and Alice are married and file a joint return. Herb is 74 years old and Alice turns 72 in February 2023. Neither are blind. Both Herb and Alice are retired. Herb works part time as a greeter. Alice is confused about the Required Minimum Distribution rules, and wants to know when she should take her first distribution from her IRA. Herb earned $12,000 in wages and has fully taxable pension income of $4,800. The couple also received Social Security benefits of $46,000. They received no other income in 2023. Herb and Alice's grandson, Stuart, lives with them while he attends the local university. Stuart is 20, a full-time student, and is claimed as a dependent by his parents. Herb, Alice and Stuart are U.S. citizens, lived in the United States all year, and have valid Social Security numbers. 2. When does Alice need to take her first Required Minimum Distribution (RMD)