Required Minimum Distributions (RMDs): Age, Rules & Deadlines for 2026
Once you hit a certain age, the IRS requires you to start withdrawing from your retirement accounts — whether you need the money or not. Here’s exactly how that works.
What Is a Required Minimum Distribution (RMD)?
An RMD is the minimum amount the IRS requires you to withdraw each year from tax-deferred retirement accounts (like a Traditional IRA or 401(k)) once you reach a certain age.
What Age Do RMDs Start in 2026?
- Age 73 — for anyone born between 1951 and 1959
- Age 75 — for anyone born in 1960 or later (this change takes effect starting in 2033)
When Is Your First RMD Due?
Your very first RMD has a special deadline: April 1 of the year after you reach your RMD age. Every RMD after that is due by December 31 of each year.
Important: If you delay your first RMD to April 1, you’ll end up taking two RMDs in that same calendar year (the delayed one plus that year’s regular one) — which can push you into a higher tax bracket. Many people choose to take their first RMD by December 31 of the year they turn their RMD age instead, to avoid this.
What Happens If You Miss an RMD?
Missing or under-withdrawing your RMD triggers an IRS excise tax: 25% of the amount you should have withdrawn but didn’t. This penalty drops to 10% if you correct the shortfall within two years.
Which Accounts Require RMDs?
- Traditional IRAs
- Traditional 401(k)s and 403(b)s
- SEP and SIMPLE IRAs
Which Accounts Are RMD-Free?
- Roth IRAs — never require RMDs during the original owner’s lifetime
- Roth 401(k)s and Roth 403(b)s — no longer require RMDs as of 2024, under SECURE 2.0
Can You Delay RMDs If You’re Still Working?
If you’re still working and don’t own 5% or more of the company sponsoring your retirement plan, you can generally delay RMDs from that employer’s plan until you actually retire — this exception doesn’t apply to IRAs.
Frequently Asked Questions
Can I take more than my required RMD amount?
Yes, but any amount above your RMD for one year doesn’t count toward a future year’s requirement — each year’s RMD must be satisfied separately.
Do RMDs count as taxable income?
Yes, RMDs from Traditional accounts are taxed as ordinary income in the year you withdraw them.
Can I satisfy my RMD by withdrawing from just one account?
If you have multiple Traditional IRAs, you can calculate the total RMD and withdraw it from any combination of those IRAs. 401(k)s generally require separate RMDs from each individual plan.
Is there a way to reduce the tax impact of RMDs?
Some people use Qualified Charitable Distributions (QCDs) to send their RMD directly to a charity, which can satisfy the RMD without adding to taxable income — consult a tax professional to see if this fits your situation.
Related Links:
Retirement Calculators, Traditional IRA vs Roth IRA
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