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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteFor most people who own tax-deferred retirement accounts, required minimum distributions (RMDs) begin for the year they reach age 73. You may generally postpone that first payment until April 1 of the following year, but then two taxable RMDs can fall in the same calendar year. The annual amount is usually the account’s prior-December-31 balance divided by an IRS life-expectancy factor. Traditional IRAs generally cannot be postponed because you are still working; an eligible workplace plan may allow the delay until retirement.
This guide explains the deadlines by account type, the calculation steps, the age-75 rule for a later SECURE 2.0 cohort, tax-planning choices and what to do if a payment is missed.
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RMD rules at a glance
- Starting age: Most current account owners take an RMD for the year they turn 73.
- Later starting age: SECURE 2.0 schedules age 75 for people who attain age 74 after 2032. The Internal Revenue Service described this cohort in Internal Revenue Bulletin 2026-06.
- First-payment deadline: The first RMD is generally due by April 1 after the year in which you reach the applicable starting age. Later RMDs are generally due by December 31 each year.
- Basic calculation: Prior December 31 account balance divided by the applicable IRS life-expectancy factor.
- Working past the starting age: IRAs, SEP IRAs and SIMPLE IRAs generally do not permit a working-based delay. A qualifying 401(k), profit-sharing, 403(b) or similar plan may permit one if its plan document does.
- Roth treatment: Roth IRA owners and owners of designated Roth accounts in 401(k) or 403(b) plans generally have no lifetime RMD while alive. Beneficiaries still follow distribution rules.
- Shortfall tax: The IRS states that the excise tax can be 25% of an RMD shortfall, reduced to 10% when corrected within two years under the applicable rules.
When your first RMD is due
Most owners start at age 73
The IRS’s current RMD FAQ says, “You must take your first required minimum distribution for the year in which you reach age 73.” That is a distribution obligation for that entire year, not a birthday-month rule. For example, if you reach 73 at any point in 2026, you have an RMD for 2026.
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You can generally take that first-year amount during the year you turn 73. Alternatively, you can use the special first-year deadline: April 1 of the next calendar year. Deferring does not eliminate the 2026 obligation; it changes when the money leaves the account.
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Age 75 for a later SECURE 2.0 cohort
SECURE 2.0 moves the applicable starting age to 75 for people who attain age 74 after 2032. The IRS’s Internal Revenue Bulletin 2026-06 addresses this later cohort. Because the age test is tied to when you attain 74, do not apply the age-75 rule simply because you are younger than 73 today; confirm which statutory cohort you are in and check current IRS guidance.
The April 1 first-year option can create two RMDs
If you defer the first RMD to April 1, the second RMD is still due by December 31 of that same year. The result is two withdrawals in one calendar year: the first for the prior year and the second for the current year. Both are generally included in taxable income, subject to any basis or qualifying tax-free amount.
Taking the first RMD by December 31 of the age-73 year avoids that two-payment bunching in the following year. The better choice depends on your income pattern, withholding or estimated-tax plan, charitable intentions and other tax-sensitive decisions. The deadline is fixed even when the account custodian’s processing time is not, so leave time for paperwork and settlement.
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How the rule differs by account type
| Account | When the first RMD is generally due | Can working delay the start? | How withdrawals are coordinated |
|---|---|---|---|
| Traditional IRA | April 1 after the year you reach the applicable starting age | No; employment does not generally postpone an IRA RMD | RMDs from multiple IRAs may be added together and withdrawn from one or more IRAs |
| SEP IRA | April 1 after the year you reach the applicable starting age | No; employment does not generally postpone an IRA RMD | SEP IRA amounts follow the IRA aggregation approach |
| SIMPLE IRA | April 1 after the year you reach the applicable starting age | No; employment does not generally postpone an IRA RMD | SIMPLE IRA amounts follow the IRA aggregation approach |
| 401(k), profit-sharing or similar defined-contribution plan | Generally April 1 after the later of reaching the applicable age or retiring, if the plan permits the delay; the plan may require an earlier start | Possibly, subject to the plan document | Employer-plan RMDs generally must be satisfied separately for each plan |
| 403(b) plan | Generally follows the plan’s applicable age-and-retirement rule; the plan document controls | Possibly, if the plan permits | Employer-plan RMDs generally must be satisfied separately for each plan |
| Roth IRA | No lifetime RMD while the owner is alive | Not applicable to the living owner | Beneficiaries remain subject to distribution rules |
| Designated Roth account in a 401(k) or 403(b) plan | Generally no lifetime RMD while the owner is alive | Not applicable to the living owner | Beneficiaries remain subject to distribution rules |
For an employer plan, “still working” is not by itself permission to wait. The plan’s written terms determine whether retirement can postpone the first RMD and whether an earlier date applies. Ask the plan administrator for the governing provision rather than relying on a general rule.
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How to calculate the annual amount
The IRS describes the standard calculation this way: “The required minimum distribution for any year is the account balance as of the end of the immediately preceding calendar year divided by a distribution period from the IRS’s ‘Uniform Lifetime Table.’” In formula form:
RMD = prior December 31 account balance ÷ applicable IRS life-expectancy factor
Step 1: Gather the right balance
Use the account balance on December 31 of the calendar year immediately before the RMD year. A 2026 RMD therefore starts with the December 31, 2025 balance. Obtain the custodian’s year-end statement and check whether later adjustments, rollovers or recharacterizations affect the figure under the applicable IRS instructions.
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Publication 590-B supplies the tables and worksheets. The Uniform Lifetime Table is the usual table for an owner. A different denominator applies when your spouse is the sole beneficiary and is more than 10 years younger than you; that situation uses the Joint and Last Survivor Table. The beneficiary relationship and age difference must be true for the relevant RMD year, so update the information if your beneficiary designation changes.
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Step 3: Divide, then keep the account rules separate
Divide the prior-year balance by the factor for your age and circumstances. If you have several IRAs, you may calculate each IRA’s amount, add the amounts, and take the combined total from one or more of those IRAs. Employer-plan RMDs generally cannot be pooled across plans; each plan’s required amount must be met separately.
Step 4: Verify the result with current tables
Use the current edition of IRS Publication 590-B and the custodian’s calculation. The IRS table may change, and a plan administrator may apply plan-specific procedures. A retirement-tax calculator can help with arithmetic, but verify that it uses the current IRS tables, the correct year-end balance and the correct spouse-beneficiary assumptions.
A simple illustrative calculation
Suppose an account’s prior December 31 balance is $500,000 and the applicable IRS factor shown for the owner is 25.0. The illustrative result is $500,000 ÷ 25.0 = $20,000. The factor in a real calculation must come from the applicable IRS table for the owner’s age and circumstances; the 25.0 figure here is only to show the division.
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| Choice | What you do | Calendar-year effect | Planning issue |
|---|---|---|---|
| Take it in the year you reach the starting age | Withdraw the full first-year amount by December 31 of that year | One first-year RMD in that calendar year; the next RMD is due by the following December 31 | May spread taxable income across two years |
| Use the April 1 extension | Withdraw the first-year amount by April 1 of the following year | The first-year amount and the next year’s RMD can both be paid in the same calendar year | May bunch taxable income and affect withholding, estimated taxes or other income-sensitive decisions |
The April 1 date is a deadline, not a recommendation to wait until the last week. A custodian may need processing time, and a payment that is initiated but not completed by the deadline can leave a shortfall.
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How RMDs are taxed and how to plan around them
Most distributions are ordinary taxable income
RMD withdrawals are generally taxable income. The taxable portion excludes amounts that were already taxed, such as eligible basis, and qualifying tax-free amounts. Your custodian’s tax reporting and your own records must support any basis allocation; do not assume the entire distribution or the entire account is treated the same way if you made nondeductible contributions or hold other tax-favored amounts.
Coordinate withholding or estimated taxes
An RMD can raise your taxable income even when you do not need the cash. Before the deadline, decide how the tax will be paid: through withholding from the distribution, estimated payments or another method permitted for your circumstances. Review the effect on your other income-sensitive decisions with a tax professional when the amount could change your overall tax position.
Consider charitable and other tax-planning methods carefully
A qualified charitable distribution is a specialized way to move an eligible IRA distribution to charity. It has separate eligibility, documentation and tax-treatment rules, so confirm current IRS requirements and retain the charity and custodian records. Do not assume that a payment made directly to a charity qualifies merely because it is labeled charitable, or that the same treatment applies to an employer-plan distribution.
Remember that the RMD cannot simply be rolled back
An RMD is a required distribution, not an amount you can routinely roll over to postpone taxation. If you plan to move other retirement money, identify the RMD first and follow the custodian’s process so the required amount is paid rather than mistakenly included in a rollover.
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What happens if you miss or underpay an RMD
The IRS states that the excise tax can be 25% of the shortfall. Under the applicable rules, the rate can be reduced to 10% when the shortfall is corrected within two years. The liability is based on the amount you failed to take, not on the entire account balance.
Correct the shortfall promptly
- Calculate the amount required for the year using the correct prior-December-31 balance and IRS factor.
- Subtract what was actually distributed to determine the shortfall.
- Contact the custodian and take the missing amount as soon as possible; retain statements showing the date and amount.
- Review the IRS reporting instructions. Form 5329 may be required, depending on your facts and the correction being reported.
- Recheck the next year’s RMD separately. A late payment does not erase the following year’s obligation.
Because the excise-tax rules and correction procedures are fact-dependent, obtain individualized tax advice if the missed amount is substantial, spans more than one year or involves multiple plans.
Roth accounts and beneficiary RMDs
Living Roth IRA owners
Roth IRA owners generally have no lifetime RMD while alive. You can therefore leave assets in the Roth IRA without an owner-level RMD merely because you reached 73 or 75.
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Owners of designated Roth accounts in 401(k) or 403(b) plans generally also have no lifetime RMD while alive. Confirm that the account is actually designated Roth within the plan; a traditional account in the same plan follows the plan’s RMD rules.
After the owner’s death
The absence of a lifetime RMD for the owner does not make the account exempt forever. Beneficiaries remain subject to distribution rules, and the applicable treatment depends on the inherited account and beneficiary circumstances. The beneficiary should obtain the plan or custodian’s instructions promptly rather than applying the owner’s rule to an inherited account.
A practical planning calendar
During the year before the first RMD year
- Confirm your birth year and whether the age-73 or age-75 schedule applies.
- List every traditional IRA, SEP IRA, SIMPLE IRA and employer plan.
- Check each plan document for a still-working delay and its stated start date.
- Review beneficiary designations, especially whether a spouse more than 10 years younger is the sole beneficiary.
- Ask custodians how they calculate and process the first RMD.
After the December 31 valuation date
- Collect each account’s December 31 balance.
- Apply the correct IRS table and calculate each account’s amount.
- For IRAs, decide which IRA or IRAs will make the aggregate withdrawal. For employer plans, calculate each plan separately.
- Choose whether to take the first RMD in the age year or use the April 1 extension.
Before the payment deadline
- Set withholding or estimated-tax instructions.
- Complete any charitable-distribution paperwork before money is sent.
- Allow processing time and obtain confirmation of the completed distribution.
- Store the calculation, year-end statement, payment confirmation and tax forms together.
Common mistakes to avoid
- Using the current balance: The standard formula starts with the balance on the immediately preceding December 31, not today’s balance.
- Assuming a birthday deadline: The obligation covers the year you reach the applicable age; it is not due on the birthday itself.
- Assuming employment postpones every RMD: That potential delay applies only to a qualifying workplace plan that permits it, not generally to IRAs.
- Combining employer plans: IRA aggregation does not generally extend across separate employer plans.
- Forgetting the second payment after an April 1 delay: The next year’s RMD is still due by December 31.
- Using the wrong life-expectancy table: A sole spouse beneficiary more than 10 years younger can change the factor.
- Treating a Roth IRA and inherited Roth account identically: The living owner’s exemption does not remove beneficiary distribution rules.
- Ignoring a shortfall: Take corrective action promptly and determine whether Form 5329 and the applicable excise-tax rules apply.
Keeping the rules current
Use the 2025 edition of IRS Publication 590-B for the tables and worksheets, the IRS’s current RMD FAQ and retirement-plan RMD guidance for deadlines and excise-tax information, and Internal Revenue Bulletin 2026-06 for the age-75 cohort. Tax law and plan administration can change, so verify the applicable year, account type and plan document before each distribution.
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