After reaching 70 I have always taken the minimum required amount from my IRA each year. If I understand correctly, I have to make this decision by December.
I do not usually know what my other income is until around the February of the following year. At that time I can sometimes see that it would have been beneficial taxwise to have taken more than the minimum required from my IRA, but by then it's too late to make a change. It's kind of annoying that it works this way. Or does it? That's the question, and is there a solution?