Did you reach the age of 70 ½ in 2008?
If you have not already taken a minimum required distribution (MRD) from your Thrift Savings Plan (TSP) or your Individual Retirement Account (IRA) for 2008, you must take it by April 1, 2009 (See Taxes and Your 2009 TSP Distributions: How To Lower Your Taxes). An initial MRD can be postponed until April 1st of the year after the year in which the account holder turns 70 ½. However, it is still considered a distribution for the year in which the age 70 ½ was attained.
The fact that Congress and the President eliminated the requirement to take a minimum required distribution in 2009 has nothing to do with a 2008 initial MRD that is taken in 2009. The 2008 distribution must be taken.
What if you turn 70 ½ in 2009? Then you won’t have to take your initial distribution.
The initial MRD is the only one which can be pushed into the next year. After taking an initial distribution, all subsequent distributions must be taken by December 31st.