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Clear out junk files and repair common Windows errorsFree Scan →Scan for outdated or missing drivers - takes under a minuteDriver Scan →If you are already taking required minimum distributions (RMDs), your 2026 RMD is generally due by December 31, 2026. If 2026 is your first RMD year, you may be able to delay that first withdrawal until April 1, 2027—but then your separate 2027 RMD is still due by December 31, 2027. First confirm which rules apply to each account; if you have missed a deadline or taken too little, contact the account provider promptly and review the applicable Form 5329 instructions.
First, confirm whether you owe an RMD for 2026
RMD rules depend on the account, your age, whether you are the original owner or a beneficiary, and—in some employer plans—whether you have retired. The IRS generally requires lifetime RMDs from traditional, SEP and SIMPLE IRAs and most employer retirement plans. Under current federal rules, the applicable starting age is generally 73 for people in the current age cohort; the statutory phase-in raises it to 75 for later cohorts. Roth IRAs and designated Roth plan accounts generally have no lifetime RMD for the original owner, but beneficiaries may have distribution obligations after the owner’s death. See the IRS RMD FAQ and the 2026 Internal Revenue Bulletin.
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Make an account-by-account list before requesting money. Include every IRA and workplace plan, and note whether an account is inherited, whether you are still working, and whether you own 5% or more of the employer sponsoring a plan. If you have older 403(b) balances, check the special caution below.
- Traditional, SEP and SIMPLE IRAs: an owner’s first RMD is generally for the year they turn 73, even if still working.
- Employer plans: 401(k), profit-sharing, 403(b), 457(b) and other covered plans generally have RMD rules. A plan may allow an employee who is not a 5% owner to delay starting until retirement, subject to the plan’s terms.
- Roth accounts: no lifetime RMD generally applies to the original owner of a Roth IRA or designated Roth plan account; beneficiary rules are different.
The IRS summarizes differences in its RMD comparison chart for IRAs and defined-contribution plans.
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Determine which 2026 deadline applies
If 2026 is a later RMD year
If you were already required to take RMDs before 2026, the ordinary deadline for your 2026 amount is December 31, 2026. Ask the IRA custodian or plan administrator to process the withdrawal with enough time for it to be completed by that date. The deadline is about receiving the required distribution on time, not merely submitting a request.
If 2026 is your first RMD year
An IRA owner’s first RMD is generally due by April 1 of the year after the year they turn 73. You can generally take it during 2026 or postpone it until April 1, 2027. If you postpone, you will also have a separate 2027 RMD due by December 31, 2027—two RMDs in 2027. Taking the first RMD by December 31, 2026, instead, can spread the taxable distributions across two tax years.
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For a 401(k), profit-sharing, 403(b) or other defined-contribution plan, the required beginning date may generally be April 1 after the later of the year you turn 73 or the year you retire, if the plan permits the retirement delay. A 5% owner cannot use that delay and generally must begin by April 1 after the age-73 year. Plan terms can require an earlier start. Check the IRS RMD retirement topics and comparison chart rather than assuming an IRA deadline applies to a workplace account.
Calculate the amount and request the distribution
The usual calculation starts with the account balance on December 31, 2025, and divides it by the applicable IRS life-expectancy distribution period. The Uniform Lifetime Table applies in the usual owner situation. A joint-and-last-survivor table may apply when your spouse is your sole beneficiary and more than 10 years younger; inherited accounts can use different rules and tables. Your age, beneficiary and account details matter, so this article cannot determine your personal 2026 amount.
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- Gather the relevant year-end balances. Use each account’s December 31, 2025 balance for the 2026 calculation, along with the appropriate table and distribution factor.
- Verify the table and account treatment. Ask the custodian, plan administrator or a qualified tax professional to confirm that the owner, beneficiary and plan facts have been applied correctly.
- Request payment early enough to clear by the deadline. A provider may calculate the RMD, but the account owner remains responsible for taking the correct amount, according to the IRS FAQ.
- Keep the confirmation and year-end records. Save the calculation, distribution confirmation and any correspondence with the provider.
You may take an annual RMD in multiple payments if the full required amount is distributed by the applicable deadline. An amount withdrawn above the RMD generally cannot be carried forward to satisfy a later year’s RMD. An RMD itself cannot be rolled into another tax-deferred account. A qualified charitable distribution may count toward an IRA RMD only if it independently satisfies QCD requirements; verify current IRS rules before relying on that treatment.
Know when accounts can be combined for the withdrawal
Aggregation rules determine whether you can take the total amount from one account or must distribute from each plan. Calculate each IRA’s RMD separately, but an owner can generally withdraw the combined IRA total from one or more of their IRAs. Workplace plans generally do not allow this kind of cross-plan aggregation: each plan’s RMD must be distributed from that plan. There is a specific aggregation allowance for multiple 403(b) tax-sheltered annuity accounts, while inherited IRA aggregation is restricted by the decedent and account type. Use the IRS comparison chart and applicable plan guidance to confirm the rule for your accounts.
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Act promptly. Contact the custodian or plan administrator about distributing the shortfall, and preserve records showing what happened and what you did to correct it. The potential additional tax is based on the amount not distributed by the deadline—not the entire account balance.
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The general additional-tax rate for an RMD shortfall is 25%. It may be reduced to 10% if the shortfall is corrected within the statutory correction window and the required return reflects the additional tax. The IRS may waive the tax if you establish that the shortfall resulted from reasonable error and that you are taking reasonable steps to remedy it. A waiver is not automatic or guaranteed.
Form 5329 is central to reporting the additional tax or requesting a reasonable-error waiver. The waiver request generally involves filing the form and attaching a letter explaining the error and the steps taken to correct it. The IRS’s available 2026 Form 5329 materials are marked draft and “DO NOT FILE”; do not file a draft form. When preparing a return, use the final form and instructions for the tax year in which the RMD was missed. Review the IRS RMD FAQ and the 2026 draft Form 5329 instructions for the general rules, then consult the final filing materials and a tax professional if your situation is complex.
Check the special rule for older 403(b) balances
For 403(b) benefits accruing after 1986, IRS Publication 571 describes a general deadline tied to age and retirement. It separately flags benefits accrued before 1987 and advises checking with the employer, plan administrator or provider about whether the rule also applies to those amounts. If your 403(b) includes pre-1987 accruals, verify the treatment before applying a generic December 31 deadline. See IRS Publication 571, updated January 2026.
How an RMD withdrawal may affect your taxes
RMD withdrawals are generally included in ordinary income, except to the extent they reflect after-tax basis or another tax-free treatment. If you have basis or a proposed charitable distribution, confirm the reporting and eligibility rules for your circumstances rather than assuming the full withdrawal is taxable—or tax-free.
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