https://www.irs.gov/newsroom/irs-announces-rollover-relief-for-required-minimum-distributions-from-retirement-accounts-that-were-waived-under-the-cares-act

IRS announces rollover relief for required minimum distributions from retirement accounts that were waived under the CARES Act

The CARES Act enabled any taxpayer with an RMD due in 2020 from a defined-contribution retirement plan, including a 401(k) or 403(b) plan, or an IRA, to skip those RMDs this year. This includes anyone who turned age 70 1/2 in 2019 and would have had to take the first RMD by April 1, 2020. This waiver does not apply to defined-benefit plans.

https://www.schwab.com/resource-center/insights/content/can-you-forgo-taking-rmds-2020

Can You Forgo Taking RMDs in 2020?