Yes—if this is a traditional IRA and you turn 73 in June 2026, you may postpone the distribution that satisfies your first required minimum distribution (RMD) until April 1, 2027. That does not erase the RMD for 2026. It moves the first withdrawal into 2027, when your separate 2027 RMD will also be due. The result can be two taxable IRA distributions in one calendar year, so the legal deadline is only the starting point for the decision.
What the April 1 option actually means
The IRS rule is based on the calendar year in which a traditional IRA owner reaches age 73, not on the month of the birthday. Turning 73 in June 2026 makes 2026 the first RMD year under the assumptions here: you own a traditional IRA and have not already taken a distribution that counts toward the 2026 requirement.
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“You must take your first required minimum distribution for the year in which you reach age 73.” — Internal Revenue Service, Retirement plan and IRA required minimum distributions FAQs
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For a first RMD, the law provides a delayed deadline of April 1 of the following year. In this example, the first distribution can be taken during 2026 or as late as April 1, 2027. April 1 is therefore a deadline extension for the 2026 RMD, not permission to skip it.
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Once the first RMD year has passed, later annual RMDs generally must be taken by December 31. The RMD for 2027 consequently remains due by December 31, 2027 even if the 2026 distribution was postponed. A person who waits can have both the 2026 and 2027 amounts paid during 2027.
The two timing choices side by side
| Choice | When the first RMD is paid | What happens in 2027 | Main planning issue |
|---|---|---|---|
| Take it in the age-73 year | By December 31, 2026 | Only the separate 2027 RMD is due during 2027 | The first and second RMDs fall in different calendar years |
| Use the delayed deadline | By April 1, 2027 | The 2027 RMD is still due by December 31, 2027 | Both annual amounts may be included in 2027 income |
Neither option is automatically superior. The first spreads the two required withdrawals over two tax years. The second preserves the IRA balance for longer and may fit a person’s cash-flow needs, but it concentrates two required withdrawals in one year. Whether that concentration is helpful or costly depends on the rest of the household’s tax picture.
Why two distributions in 2027 can change the outcome
Traditional IRA distributions are generally included in taxable income. An amount representing previously taxed IRA basis, or an amount otherwise qualifying for tax-free treatment, can be treated differently. The title facts do not establish whether the account has basis or another exception, so the exact taxable amount cannot be determined here.
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Required distributions also have a compliance feature that ordinary IRA withdrawals do not: an RMD amount is not eligible for rollover treatment. It cannot simply be rolled into another IRA to avoid being treated as a required distribution. If an amount that should have been distributed is not taken as required, IRS Publication 17 (2025) describes a potential additional tax of 25% on the undistributed amount. That is a general statutory consequence, not a prediction that it will apply to this individual.
How the RMD amount is calculated
The standard calculation uses two inputs:
- the traditional IRA’s fair market value on the preceding December 31; and
- the applicable distribution period (life-expectancy factor) from an IRS table.
The usual formula is:
Prior December 31 account balance ÷ applicable IRS distribution period = annual RMD.
The Uniform Lifetime Table is generally used for an owner. A different table can apply in certain spouse-beneficiary situations, so marital and beneficiary facts matter. The exact factor also depends on the owner’s age for the relevant RMD year. Because no balance, beneficiary information, or table details are provided here, a reliable dollar amount cannot be calculated from the birthday alone.
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Ask each IRA custodian for the account’s December 31, 2025 value when estimating the 2026 RMD. If the owner has several traditional IRAs, calculate the required amount for each account, then apply the aggregation rule described below. Custodian estimates are useful checks, but the account owner remains responsible for taking the correct total.
Which accounts follow this age-73 schedule?
Traditional IRAs
The schedule described here is for a traditional IRA owner who reaches age 73 in 2026. Confirm that the account is actually traditional before acting on the April date.
Roth IRAs
A Roth IRA owner generally has no lifetime RMD requirement. That does not mean every Roth account is free of distribution rules: inherited Roth IRAs are subject to beneficiary rules. A Roth owner should not apply the traditional-IRA age-73 timetable automatically.
Inherited retirement accounts
Beneficiaries follow separate distribution rules. An inherited IRA is not treated like the original owner’s traditional IRA merely because the beneficiary is 73.
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Workplace retirement plans can have different RMD and aggregation rules. Do not assume that a 401(k) or another employer plan can be combined with IRAs for purposes of satisfying the same obligation.
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How aggregation can simplify traditional IRA withdrawals
For traditional IRAs, the rules generally allow an owner to calculate the required amount for each eligible IRA and withdraw the combined total from one or more of those eligible IRAs. That can provide flexibility—for example, the owner might take the entire combined amount from one account instead of selling investments in every IRA.
This flexibility is not a universal consolidation rule. Employer-plan accounts and inherited accounts have different requirements, and an account that is not eligible for IRA aggregation should not be included in the calculation. Keep the calculation for each account and the withdrawal instructions so the source of the total is documented.
A practical decision process for the 2026 first RMD
- Verify the account type. Confirm that the account is a traditional IRA owned by you, rather than a Roth IRA, inherited IRA, or employer plan.
- Confirm the first RMD year. Under the stated facts, reaching age 73 in June makes 2026 the first RMD year. Check whether any 2026 distribution has already been taken and whether it is intended to count toward the requirement.
- Gather prior-year balances. Obtain each eligible traditional IRA’s value on December 31, 2025. Do not substitute the current balance for the required prior-year valuation.
- Identify the correct IRS factor. Use the applicable IRS life-expectancy table and verify whether spouse-beneficiary circumstances require a different table.
- Calculate each account’s amount. Divide each prior December 31 balance by its applicable distribution period, then determine the total that must be distributed under the aggregation rules.
- Choose a calendar-year strategy. Decide whether to complete the first distribution by December 31, 2026 or use the April 1, 2027 delayed deadline. Compare the resulting income years and your liquidity needs rather than choosing solely because April is available.
- Give the custodian precise instructions. State that the payment is intended to satisfy an RMD, identify the amount and account, and retain the confirmation. If you use more than one IRA, keep a record showing how the withdrawals satisfy the combined requirement.
- Schedule the next RMD separately. If the first payment is delayed into 2027, calendar the separate 2027 RMD for no later than December 31, 2027. The April payment does not satisfy that later year’s requirement.
- Prepare for tax reporting. Include the taxable portion of the distribution in the appropriate tax year, accounting for any documented basis or other tax-free amount. An RMD itself cannot be rolled over.
Questions to resolve before choosing April
What will other income look like in each year?
Because the timing can move the first distribution from 2026 into 2027, compare expected income in both years. Include wages, investment income, pensions, other retirement withdrawals, and any unusual one-time income. The relevant question is not simply whether April is legal, but whether concentrating two RMDs in 2027 fits the owner’s broader tax situation.
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Traditional IRA withdrawals are generally taxable, but previously taxed basis can change the taxable portion. Review prior tax records and any basis information held by the custodian before estimating the tax cost of either timing choice.
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Will the owner need the cash?
An RMD must leave the retirement account, but the owner does not have to spend it. The decision can involve when cash is needed, when investments should be sold, and whether withholding or estimated tax payments must be arranged. Those cash-flow considerations are personal and cannot be resolved from the birthday alone.
Are the accounts really eligible for aggregation?
List every account by type and ownership. A traditional IRA may generally be aggregated with other eligible traditional IRAs, while an inherited account or workplace plan may follow a different rule. When classification is uncertain, obtain written guidance from the custodian or a qualified tax adviser before combining amounts.
Common mistakes and how to avoid them
- Treating April 1 as a cancellation date. The delayed deadline moves the first payment; it does not remove the 2026 obligation.
- Forgetting the second RMD. A first payment made by April 1, 2027 does not replace the separate 2027 payment due by December 31, 2027.
- Using the current balance. The general calculation starts with the prior December 31 balance, not today’s account value.
- Applying the rule to the wrong account. Roth, inherited, and employer-plan accounts can have different requirements.
- Rolling an RMD over. Required amounts are not eligible for rollover treatment.
- Assuming a custodian’s estimate settles every issue. Provider calculations may not reflect another IRA, a beneficiary-specific table, or basis information. Reconcile the estimate with all accounts and records.
- Waiting until the deadline without a plan. A late-year sale, transfer, processing delay, or incorrect amount can create a shortfall. Leave enough time for the custodian to process the payment and keep proof of the transaction.
What can be concluded from the facts—and what cannot
The legal answer is clear: a traditional IRA owner who turns 73 in June 2026 has a 2026 first RMD and may take that first amount by April 1, 2027. The 2027 RMD remains due by December 31, 2027, so deferral can place two required distributions in 2027.
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Use the IRS rules and your custodian’s account records to establish the amount and deadline. If two distributions in one year could materially affect your tax planning, have a tax professional review both calendar-year scenarios before you instruct the custodian.
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