[IMGCAP(1)]There are a number of due dates that don’t apply to all taxpayers, but are easily missed when they do apply and will subject the taxpayer to harsh penalties if they overlook them.

For example, the due date for the first required minimum distribution from an IRA or 401(k) plan for the year a taxpayer turns age 70 ½ can be delayed until April 1—not April 15—of the year following the year in which the taxpayer turns 70 ½.

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