Miguel and Nguyen will have a required minimum distribution for 2023 because they have traditional IRAs and have reached the respective ages.
The taxpayers that will have a required minimum distribution for 2023 are Miguel and Nguyen.
Miguel turned 72 in 2023 and has a traditional IRA, while Nguyen turned 73 in 2023 and also has a traditional IRA.
Both Miguel and Nguyen have reached the age where they are required to start taking minimum distributions from their traditional IRAs.