RMD age is now 73. Checklists still reads taxpayer is over72, was RMD made

What is the difference (in base 10) between "over age 72" and 73 ?

Very Fair...my client called and asked why we used 72, when it is now 73. I checked and posted here. I just looked at her file and her husband is 73!  Edited to add she is 72.

This reminds me of a long ago post, something like over age 22 for college credit(or was it 22 and over?) or something, but I am lost in a snowbank.

@Accountant-Man It was what does under 24 mean? A classic.

Tax season brain fog.

Actually the current IRS table for determining the RMD factor (Table III Uniform Lifetime) still lists the starting age as 72. Mabe P.S. never updated it since the IRS never updated it. See Appendix in Pub 590-B (2025).

@dascpa We still need that age to figure out if RMD was correct on 2022 (and maybe earlier) returns.  Page 48 of that Pub explains, "Age 72 Worksheet. Use this table if you were age 701/2 after December 31, 2019, but had not reached age 72 before
January 1, 2023."

@BobKamman in this binary age, I’m stuck in base 2

1001001

42. IYKYK