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Yes. For a traditional IRA owner, the first required minimum distribution (RMD) is for the year you turn 73, and you may wait until April 1 of the following year to take it. But your next RMD is still due by December 31 of that following year. Waiting can therefore mean taking two RMDs in one calendar year. Whether that timing is useful depends on your account type, plan rules, and tax circumstances.
What is the first RMD deadline?
Under the general IRA rule described by the IRS, your first RMD is for the calendar year in which you reach age 73. You can take it by December 31 of that year, or delay it until April 1 of the next year. The IRS FAQ explaining this deadline was updated December 10, 2024.
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The April 1 date applies only to your first RMD. It does not move the deadline for the next year’s distribution. That second RMD remains due by December 31 of the year after you turn 73. The distinction between the year an RMD is for and the year you withdraw it is what creates the potential for two distributions in one year.
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Suppose you turn 73 in 2026. Your first RMD is for 2026. You may take it by December 31, 2026, or wait and take it by April 1, 2027. Your 2027 RMD is still due by December 31, 2027. If you use the April deadline, you will take both the 2026 RMD and the 2027 RMD during 2027.
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| Choice for the first RMD | Deadline for first RMD | Deadline for next year’s RMD | Calendar-year timing |
|---|---|---|---|
| Take it in the year you turn 73 | December 31 of that year | December 31 of the following year | One RMD in each of two calendar years |
| Use the first-RMD extension | April 1 of the following year | December 31 of that same following year | Two RMDs may fall in the following calendar year |
The IRS describes taking the first RMD by December 31 of the year you turn 73 as an option that can spread the distributions’ income across two tax years. Deferral changes when the income is received; the cited guidance does not establish that waiting will reduce your total tax.
Think of the April 1 rule as a one-time choice about the first distribution, not a new annual due date. The following RMD is calculated for its own year and retains its December 31 deadline. If you defer, plan for both amounts, rather than assuming the first distribution replaces or postpones the next one. The two RMDs are separate annual requirements, each based on the applicable calculation for that year.
When might delaying make sense?
There is no universally better deadline. The practical question is whether receiving two RMDs in the same calendar year fits your circumstances better than taking one in each of two years. Because no individual tax or account details are available here, the right choice cannot be determined from the deadline alone.
Compare the timing of income
First, compare the calendar years in which the distributions would be received. Taking the first RMD by December 31 of your age-73 year places it in that year. Waiting until April 1 puts it in the next year, alongside the next annual RMD, which is due by December 31. Consider the two dates before choosing; do not treat the April deadline as an extension of both distributions.
A useful planning comparison is to put the two schedules side by side: first RMD in the age-73 year and next RMD in the following year, versus both distributions in the following year. Then confirm the amounts for each RMD year and consider how the timing fits your own tax picture. The IRS rule describes the timing tradeoff, but it does not say that either schedule is best for every taxpayer or establish a particular tax outcome for you.
Check your account before applying the IRA rule
The first-RMD deadline above is the general rule for an IRA owner. A current employer’s defined contribution plan can have a different rule for an employee who is still working, but only if the plan permits delaying distributions until retirement. The plan document may require an earlier distribution, and the exception treats a 5% owner differently. The still-working exception does not apply to traditional, SEP, or SIMPLE IRAs.
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For an employer plan, establish whether the account is in the current employer’s plan, whether you have retired, what the plan document requires, and whether the 5% owner rule applies before relying on a delay. Do not assume that being employed postpones an IRA RMD or that every employer plan offers the same timing.
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The exception is tied to the employer plan and its terms; simply continuing to work does not establish that a distribution can wait. Ask the plan administrator which deadline applies to your particular plan and whether the plan allows deferral until retirement. The IRS gives an example of a 401(k) plan that allows participants to delay RMDs until after retirement, but that example should not be read as a promise that every 401(k) has the same provision.
Use individualized advice for a consequential choice
If the first RMD is large or your account arrangements are complicated, a tax professional can help evaluate the effect of the two timing options using your own facts. The IRS deadlines tell you when a distribution is due; they do not by themselves determine which calendar year is preferable for you.
In particular, do not assume that delaying lowers your overall tax simply because it shifts when a distribution is taken. The documented rule supports comparing the year in which income is received, not predicting your tax bill without details about your circumstances. If you have both IRA and employer-plan balances, make the account-by-account distinction part of that discussion.
How to check the account, amount, and withdrawal logistics
Once you have identified the applicable deadline, confirm the RMD amount and how it must be withdrawn. Generally, the calculation divides the account balance on the preceding December 31 by the applicable IRS life-expectancy factor. The right factor depends on circumstances, including whether your sole beneficiary spouse is more than 10 years younger. Use the applicable IRS table rather than assuming one factor applies to every account or household.
- Identify the account type. Determine whether the funds are in an IRA or an employer-sponsored plan. The rules for the deadline and for satisfying an RMD can differ.
- Confirm the relevant year-end balance. The general calculation uses the account balance on December 31 of the year before the RMD year.
- Choose the applicable life-expectancy factor. Select the IRS factor that fits the circumstances, including the age relationship to a sole beneficiary spouse where relevant.
- Check how withdrawals can be combined. Calculate each IRA’s RMD separately, then check the account-specific aggregation rules before deciding where to withdraw the money.
- Schedule the distribution by the applicable deadline. If using the April 1 first-RMD deadline, separately calendar the December 31 deadline for the next year’s RMD.
For a two-distribution year, do not combine the calculations into a single estimate without checking each year’s amount. The first RMD is for the earlier year and the next RMD is for the following year; the calculation generally uses the preceding December 31 account balance and applicable life-expectancy factor for the RMD year. Confirm both amounts and keep track of how much has actually been distributed toward each annual requirement.
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An IRA owner calculates the RMD for each IRA separately but may withdraw the combined total from one or more IRAs. Employer defined contribution plan RMDs generally must be satisfied separately from each plan. There is a special aggregation rule for multiple 403(b) contracts. These distinctions concern which account can supply the withdrawal; they do not change the first-RMD deadline.
That difference matters if you have several accounts. For IRAs, calculate the amount due from each IRA first, then the total can be withdrawn from one or more IRAs under the aggregation rule. Do not assume you can satisfy an employer-plan RMD from an IRA or from another employer plan; plan RMDs generally must be met separately. Multiple 403(b) contracts have a special aggregation rule, so confirm that specific treatment rather than applying the general employer-plan rule mechanically.
A qualified charitable distribution can count toward an IRA RMD. Also, an RMD for a particular year is not eligible for rollover treatment. These details can matter when arranging a distribution, but they do not extend the first-RMD deadline. For a planned charitable distribution or rollover, verify the rules that apply to the transaction rather than treating an RMD as an ordinary rollover-eligible withdrawal.
If charitable giving is already part of your plans, ask whether a qualified charitable distribution from an IRA can count toward the RMD amount. It is a way an IRA distribution may satisfy some or all of that year’s requirement; it does not create more time to take the first RMD. Likewise, do not treat an RMD as an amount that can be rolled over after distribution: the IRS states that an RMD for a particular year is not eligible for rollover treatment.
What happens if you miss the deadline?
If you take less than the required amount for a year, the shortfall may be subject to an IRS excise tax of 25%. The rate can be reduced to 10% if you correct the shortfall within two years. IRS guidance says Form 5329 may be required to report the tax. The IRS comparison chart reporting these rates was accessed October 9, 2026.
Keep track of the amount required, the amount actually distributed, and the dates. If you discover a shortfall, act promptly: the two-year correction period is relevant to the lower rate. Consult IRS guidance or a tax professional about the correction and reporting steps for your circumstances.
The potential tax applies to the shortfall, not automatically to the entire account balance. For example, if part of an annual RMD was taken but some amount remained undistributed, the shortfall is the amount to focus on. Keep statements or other records that show the required amount and the distributions made. The IRS guidance identifies Form 5329 as a possible reporting requirement, so check whether it applies to your situation rather than assuming the correction alone handles filing.
Which accounts follow a different rule?
The age-73 first-RMD explanation does not apply to every retirement account or account owner. Roth IRAs and designated Roth accounts are not subject to RMDs during the owner’s lifetime under the IRS FAQ reviewed for this article. Beneficiaries of those accounts remain subject to applicable distribution rules.
Inherited accounts also have distribution rules that depend on the circumstances. Do not use the owner’s first-RMD deadline as a substitute for checking the rules that apply to an inherited account. Similarly, a still-working employee should distinguish a current employer’s qualifying plan from an IRA and review the plan’s own terms before deciding a distribution can wait.
This distinction is about whose account it is and what kind of account it is. The general first-RMD rule for an IRA owner should not be transferred automatically to a beneficiary, and the lifetime treatment of a Roth IRA owner should not be mistaken for a rule that eliminates beneficiary distribution requirements. When an account is inherited, identify the applicable beneficiary rules before using the dates in the age-73 example.
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- Confirm the first-RMD year: For the general IRA rule, it is the year you reach age 73.
- Choose between the two first-RMD deadlines: December 31 in that year or April 1 of the following year.
- Calendar the next deadline: The next year’s RMD remains due by December 31, even if you delayed the first one.
- Map the income timing: Decide whether you prefer the first and next RMDs in separate calendar years or both in the following year.
- Verify account-specific rules: For an employer plan, check employment status, plan terms, and the 5% owner rule; do not apply the still-working exception to an IRA.
- Calculate and distribute correctly: Use the preceding December 31 balance and applicable factor, then follow the aggregation rules for the account type.
Before selecting the April option, write down both dates: April 1 for the first RMD and December 31 for the following year’s RMD. Before relying on a work-related delay, identify the exact current-employer plan and confirm its terms and your ownership status. For either choice, calculate the amount due and note the withdrawals made so you can verify that each year’s requirement is satisfied.
The IRS FAQ on RMD deadlines was updated December 10, 2024; the IRS comparison chart for the shortfall excise tax was accessed October 9, 2026. Rules can change, so verify current IRS guidance for the tax year involved, particularly when planning a future distribution.
Frequently Asked Questions
Can I wait until April 1 to take my first RMD?
Generally, yes, for an IRA owner’s first RMD. It is for the year you turn 73 and may be taken as late as April 1 of the following year. The next year’s RMD is still due by December 31 of that following year.
Will I have to take two RMDs next year if I delay the first one?
You may. If you defer the first RMD until April 1, the RMD for the following year remains due by December 31. That can mean taking the first and second annual RMDs in the same calendar year.
Can I delay an RMD if I am still working?
Some current-employer defined contribution plans permit an employee to delay RMDs until retirement, if the plan terms allow it. The exception does not apply to traditional, SEP, or SIMPLE IRAs, and a 5% owner is treated differently. Check the plan document and your ownership status.
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Generally, the calculation divides the preceding December 31 balance by the applicable IRS life-expectancy factor. Calculate each IRA’s RMD separately, though the total may be withdrawn from one or more IRAs. Employer-plan RMDs generally must be satisfied separately from each plan, with a special aggregation rule for multiple 403(b) contracts.
What if I miss all or part of an RMD?
A shortfall may be subject to a 25% excise tax, reduced to 10% if corrected within two years. IRS guidance says Form 5329 may be required. Check IRS guidance or consult a tax professional promptly about correction and reporting.
Do Roth IRAs have a first RMD during the owner’s lifetime?
Roth IRAs and designated Roth accounts are not subject to RMDs during the owner’s lifetime under the IRS FAQ. Beneficiaries remain subject to applicable distribution rules, so inherited accounts need a separate review.
The Bottom Line
Bottom line: You can generally delay an IRA’s first RMD until April 1 after turning 73, but the next RMD is still due December 31 of that year. Taking the first distribution by December 31 of the age-73 year can spread the two annual distributions across separate tax years; delaying can put both in one year. Confirm account type, plan terms, amount, and your own tax circumstances before choosing.
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