If you must take a required minimum distribution (RMD) in 2026, the amount and deadline depend on your age, account type, beneficiary situation and—in some employer plans—whether you still work for the sponsoring employer. Most affected owners calculate the RMD using the account’s December 31, 2025 balance and an IRS life-expectancy factor. These five rules cover when to withdraw, how to calculate the amount, which accounts can share a withdrawal, how taxes and charitable gifts work, and what to do if you miss a deadline.
1. When do I have to take my required minimum distribution?
An RMD is the minimum amount you must withdraw from certain retirement accounts for a year; it does not require you to empty the account. Under current rules, most IRA and retirement-plan owners begin RMDs for the year they turn 73. However, birth year and prior-law transition rules can affect the starting age for some older taxpayers, so confirm your start year rather than applying age 73 to every account owner.
Your first RMD may generally be delayed until April 1 of the calendar year after the year you reach your applicable starting age. If you use that option, your next RMD is still due by December 31 of that same year. That can mean two distributions—and potentially more taxable income—in one calendar year. After the first RMD, annual distributions are generally due by December 31. See the IRS RMD FAQs for the rules and exceptions.
Does the still-working exception apply to me?
Keeping a job does not generally let you delay RMDs from a traditional IRA, SEP IRA or SIMPLE IRA. A participant who is still employed by the employer sponsoring a workplace plan may generally delay RMDs from that current plan until retirement if the plan allows it and the participant is not a 5% owner. The exception does not generally cover a former employer’s plan. Ask the plan administrator how the plan applies the rule to your account.
Recommended Free Tools
#1 Best Overall
Do Roth accounts have RMDs?
The original owner of a Roth IRA or a designated Roth account in an employer plan does not have lifetime RMDs from that account. Beneficiaries may have distribution obligations after the owner’s death, so do not assume the owner’s lifetime rule applies to an inherited account.
2. How do I calculate my 2026 RMD?
For most owners, divide the account’s value at the close of business on December 31, 2025, by the applicable IRS life-expectancy factor. The factor comes from the IRS table that fits your circumstances. For example, the joint-and-last-survivor table generally applies when your sole beneficiary is your spouse and that spouse is more than 10 years younger than you. Other situations use a different table, and inherited accounts follow beneficiary-specific rules rather than the usual owner calculation.
Rank #2
- Ideal for Gifting
- Ideal for a bookworm
- Compact for travelling
- Identify the account and whether you are its original owner or a beneficiary.
- Find the account value on December 31, 2025.
- Select the IRS life-expectancy table and factor that apply to your age, beneficiary and account circumstances.
- Divide the December 31 balance by that factor, then arrange for the required amount to be distributed by the applicable deadline.
IRS Publication 590-B contains the tables, instructions and worksheets. A custodian may calculate or report an RMD, but the account owner remains responsible for taking enough. If you have an inherited account, confirm the applicable beneficiary rules with the IRS guidance and account administrator before relying on an owner’s worksheet.
3. Can I combine RMDs from multiple accounts?
It depends on the account type. The general approach is to calculate the RMD for each account first; whether you may withdraw the combined total from one account depends on the rules for that category.
| Account category | How to handle the RMD |
|---|---|
| Traditional, SEP and SIMPLE IRAs owned by you | Calculate each IRA’s RMD separately. Eligible IRA owners may generally take the combined amount from one or more of their IRAs. |
| Employer plans | RMDs generally must be taken separately from each plan. Certain 403(b) accounts have their own aggregation treatment; confirm the rules for your plans. |
| Inherited IRAs | Do not assume you can combine an inherited IRA with your own IRA. Beneficiary and account-category rules can restrict aggregation. |
The IRS discusses account types and aggregation in its Employee Plans news RMD summary and Publication 590-B. Check the rules for each account with its administrator before deciding where to take a distribution.
4. What are the tax and charitable-giving rules?
RMDs from traditional tax-deferred accounts are generally included in taxable income, except for amounts attributable to already-taxed basis or otherwise tax-free distributions. You may be able to elect tax withholding through your custodian, but withholding does not change the amount of your RMD or determine your final tax liability.
Rank #4
Can a charitable gift count toward my RMD?
An otherwise eligible qualified charitable distribution (QCD) is made directly by an IRA trustee to an eligible charity and may count toward your RMD. Eligibility conditions apply. A nontaxable QCD is not also claimed as a charitable deduction.
The IRS states a QCD limit of $108,000 for 2025 in Publication 590-B (2025). That is a 2025 figure, not an established 2026 limit; do not use it as the 2026 cap without confirming the current IRS guidance. Review the current rules with your IRA custodian or tax professional before arranging a gift.
Crashes, No Sound, or Screen Glitches?
Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minutePC Slower Than It Used to Be?
A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Best Value
- It can be a gift option
- Comes with secure packaging
- Helpful in various ways
5. What happens if I miss my RMD?
An RMD shortfall may be subject to a 25% excise tax on the amount not withdrawn. The rate may be reduced to 10% if you correct the shortfall within the correction window and meet the requirements. The window generally ends at the close of the second year beginning after the year of the missed RMD. These rates and correction rules are described in the IRS Instructions for Form 5329.
Reasonable-error relief may be available if you take reasonable steps to remedy the shortfall and file Form 5329 with an explanation. Relief is not automatic; filing requirements and eligibility depend on the facts. If you discover a missed distribution, contact the custodian promptly, take corrective action, and review the Form 5329 instructions or consult a qualified tax professional about reporting and a possible waiver.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
