Required Minimum Distributions (RMDs) 2026
Age 73 trigger for 1951-1959 births; age 75 if born after 1959 (SECURE 2.0). 25% penalty for missed RMD (10% if corrected in 2 years). Roth 401(k) RMDs eliminated as of 2024. QCDs up to $108K for charitable retirees.
The April 1 first-RMD trap doubles your taxable income
Your first RMD is technically due April 1 of the year AFTER you turn your RMD age. But subsequent RMDs are due December 31. If you delay the first to April 1, you take TWO RMDs in the same calendar year — doubling your taxable RMD income that year. Most retirees take the first RMD in the same year they turn 73 to avoid this trap.
Quick Answer
- RMD age: 73 if born 1951-1959; 75 if born after 1959 (SECURE 2.0).
- First RMD deadline: April 1 of year AFTER turning 73/75 — but take it the same year to avoid double-up.
- Subsequent RMDs: December 31 each year.
- Calculation: Prior Dec 31 balance ÷ IRS Uniform Lifetime Table divisor (e.g., 26.5 at age 73 = ~3.77% of balance).
- Penalty: 25% excise tax on missed amount (down from 50% pre-SECURE 2.0). 10% if corrected within 2 years.
- Roth 401(k) / Roth 403(b): NO RMD as of January 1, 2024 (SECURE 2.0 change).
- Roth IRA (original owner): never has RMDs.
- Still-working exception:if employed at the 401(k) sponsor (and own <5%), you can delay RMD from that 401(k) until retirement.
- QCD (charitable): up to $108,000/yr direct IRA-to-charity transfer counts as RMD without taxable income.
RMD Age by Birth Year (SECURE 2.0)
| Birth year | RMD start age | Note |
|---|---|---|
| Before 1951 (already in RMD) | Already started (was 70½ pre-2020 / 72 / 73 staggered) | Continue annual RMDs by Dec 31. Use Uniform Lifetime Table divisor by current age. |
| 1951-1959 | Age 73 | Most current retirees. First RMD due Apr 1 of year after turning 73; thereafter Dec 31. |
| Born after 1959 | Age 75 (SECURE 2.0) | Start delayed by 2 more years. Useful Roth conversion runway extends to 74. |
RMD Requirement by Account Type
| Account type | RMD required? | Note |
|---|---|---|
| Traditional 401(k), 403(b), 457(b) | Yes | Aggregation rule: take from this specific plan, can't aggregate across multiple 401(k)s. |
| Traditional IRA, SEP IRA, SIMPLE IRA | Yes | Aggregation allowed: total RMD across all Traditional IRAs can be taken from one. |
| Roth IRA (original owner) | No | Always exempt during the original owner's lifetime. |
| Roth 401(k), Roth 403(b) (NEW 2024) | No (changed Jan 1, 2024) | Previously required; SECURE 2.0 eliminated. Roll to Roth IRA still useful for spousal flexibility. |
| Inherited IRA / Inherited 401(k) | Yes (10-year rule for non-spouse) | Most inherited accounts must be drained within 10 years per SECURE Act. |
Worked Example: Calculate Your RMD
Scenario: Age 73 in 2026, $500,000 in Traditional IRA on Dec 31, 2025
- Prior Dec 31 IRA balance: $500,000
- Uniform Lifetime Table divisor at age 73: 26.5
- 2026 RMD = $500,000 ÷ 26.5 = $18,868
- Distribution rate: ~3.77% of balance
- Tax owed: $18,868 added to ordinary income (federal + state)
- Alternative: QCD donation of $18,868 directly to charity satisfies RMD without taxable income
Each year the divisor decreases (and your RMD percentage increases). At age 90, divisor is 12.2 = 8.2% of balance. Plan for rising RMD percentages over time.
RMD strategy by situation
Match your situation:
- Age 73 turning year, take RMD same calendar year→ Take by Dec 31 — don't delay to April 1Delaying triggers double-up the next year (two RMDs in one tax year = larger income hit).
- Charitable retiree at 70.5+ with Traditional IRA→ Use QCD up to $108K instead of cash RMDQCD satisfies RMD without taxable income — avoids Medicare IRMAA + Social Security taxation triggers.
- Still working at age 73+, no major ownership→ Delay current employer 401(k) RMD until retirementStill-working exception keeps current 401(k) out of RMD. Doesn't apply to IRAs or prior 401(k)s.
- Approaching 73 with significant pre-tax balances→ Roth conversions in 60s to reduce future RMDEach $1 converted to Roth = $1 less RMD income in retirement. See Roth conversion ladder guide.
- Have multiple Traditional IRAs at different brokerages→ Aggregate total RMD; take from one accountIRS allows aggregation across Traditional IRAs. Take total from your highest-cash-yielding account.
- Have multiple 401(k)s→ Take separate RMD from each plan401(k) RMDs CANNOT be aggregated. Each plan calculates and distributes separately.
- Missed an RMD by accident→ Take it ASAP + file Form 5329 with explanationPenalty reduced to 10% if corrected within 2 years. IRS often waives entirely for reasonable cause.
- Beneficiary inheriting IRA from non-spouse→ Drain within 10 years (SECURE Act)Non-spouse inherited IRAs must be fully distributed within 10 years of death. Spread evenly to manage tax brackets.
Frequently Asked Questions
How we verified this
RMD rules verified May 2026 against IRS Publication 590-B (Distributions from IRAs), IRS Retirement Plan and IRA RMD FAQs, IRS Retirement Topics — RMDs, Schneider Downs 2026 RMD rules, Senior Simple 2026 8-step compliance guide, NSTP SECURE 2.0 RMD start age reference, and Motley Fool 2026 RMD changes. SECURE 2.0 RMD age provisions per Section 107 of SECURE 2.0 Act of 2022. QCD limit 2026 ($108,000) per IRS Notice 2025-79 indexed adjustment.