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Is this statement true and, if it is, could you provide a citation from the IRS.gov site: Taxes withheld from an RMD are deemed withheld equally throughout the year?
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Yes, it's true unless you are able to show otherwise and choose to do so. This clear from the way the calculations are performed on Part I of Form 2210 and is also explicitly stated in the instructions for line 19 of Form 2210:
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