If you turn 73 in 2026 or already cleared that age, you must take your required minimum distribution by December 31, or by April 1, 2027 if this is your very first one. Miss it, and the IRS can charge an excise tax of up to 25% on the amount you should have withdrawn. The safest move right now: pull your December 31 account statements and calculate what you owe before the calendar runs out.
TL;DR:
- Individuals turning 73 in 2026 can wait until December 31 to take their first RMD or until April 1 if they prefer, but delaying usually results in higher taxable income.
- Starting in 2024, Roth 401(k) and Roth 403(b) account owners are exempt from lifetime RMDs, aligning with Roth IRA rules, but beneficiaries still must withdraw.
- If you miss an RMD deadline, the IRS can impose a penalty of up to 25 percent of the shortfall, which can be reduced to 10 percent if corrected within two years.
- Calculating your RMD involves dividing your December 31 account balance by IRS life expectancy factors, with specific rules for spouses more than ten years younger.
- Most tax-deferred accounts, including IRAs and employer plans, trigger RMDs at age 73, but Roth IRAs do not require withdrawals during the owner’s lifetime.
Table of Contents
- What Changed With RMD Rules in 2026
- When Are RMD Deadlines in 2026?
- How Do You Calculate an RMD for 2026?
- Which Accounts Actually Require an RMD?
- What Happens if You Miss an RMD?
- Smart Ways to Manage RMD Taxes in 2026
- Your RMD Action Checklist for 2026
- A Practical Take on the 2026 RMD Rules
- Get More Help Managing Retirement Withdrawals
What Changed With RMD Rules in 2026
The RMD age itself did not move for 2026. It stays at 73, a threshold set by SECURE Act 2.0 that will climb to 75 in 2033 for anyone born in 1960 or later. If you were born in 1959, you fall into a transition group the IRS has already clarified, so check your exact birth year rather than assuming.
What is new is how Roth accounts inside workplace plans are treated. Starting in 2024, and carried forward into 2026, Roth 401(k) and Roth 403(b) balances are exempt from lifetime RMDs for the original account owner. That is a real shift, since these accounts used to force withdrawals the way traditional 401(k)s do. Roth IRAs have never required lifetime RMDs, so this change simply brings workplace Roth accounts into line with that treatment.
Key points for 2026:
- RMD age remains 73; rises to 75 in 2033 for those born 1960 or later.
- Roth 401(k) and Roth 403(b) owners no longer owe lifetime RMDs, matching Roth IRA treatment.
- Beneficiaries of Roth accounts still face RMD rules, even though owners do not.
When Are RMD Deadlines in 2026?
Your first RMD carries a deadline choice that every subsequent one does not. Once you calculate the year you turn 73, you can take that first distribution any time up to December 31 of that year, or push it as late as April 1 of the following year. Every RMD after that first one is due by December 31, no exceptions, no grace period.
- Confirm the year you turn 73 and mark December 31 of that year as your first possible deadline.
- If you delay, mark April 1 of the following year as your absolute cutoff for the first distribution only.
- Mark December 31 of every subsequent year for all future RMDs.
Delaying that first RMD to April 1 sounds like a favor to yourself, but it usually backfires. You end up taking two RMDs in the same calendar year, the delayed one and the second year’s regular one, which stacks both distributions into a single tax year. That can push you into a higher bracket and trigger a jump in Medicare IRMAA surcharges the following year, since IRMAA looks back two years at your income.
There is one workplace exception worth knowing. If you are still working and your employer plan allows it, you can delay RMDs from that specific plan until you actually retire, as long as you own less than 5% of the company. This exception does not apply to IRAs.
Pro Tip: If your income already fluctuates near an IRMAA threshold, run both scenarios, taking the first RMD this year versus delaying, before you decide. A few thousand dollars of extra income in the wrong year can cost you more in Medicare premiums than the deferral was worth.
How Do You Calculate an RMD for 2026?
Take your account balance as of December 31 of the prior year and divide it by a distribution period the IRS publishes in life-expectancy tables. Most retirees use the Uniform Lifetime Table found in Publication 590-B. If your spouse is your sole beneficiary and more than 10 years younger than you, you instead use the Joint Life and Last Survivor Table, which produces a smaller required distribution.
The IRS also publishes worksheets that walk through this math step by step, including a separate worksheet built specifically for that younger-spouse scenario.
Here’s an example calculation:
- Prior-year-end balance: $200,000
- Uniform Lifetime Table factor at age 73: a certain value
- RMD: balance divided by that factor
If a spouse more than 10 years younger is the sole beneficiary, a different life expectancy factor applies, resulting in a lower required withdrawal.
One more rule matters if you hold several accounts. You can combine RMDs across multiple traditional IRAs and satisfy the total from just one of them. That aggregation option does not extend to 401(k) plans, where each plan’s RMD must come out of that specific plan.
Which Accounts Actually Require an RMD?
Almost every tax-deferred retirement account triggers an RMD once you hit 73. That includes traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, 457(b) plans, and profit-sharing plans.
Roth IRAs stand apart. Owners of Roth IRAs never owe lifetime RMDs, and now Roth 401(k) and Roth 403(b) owners get the same treatment. Beneficiaries who inherit any Roth account, however, still face distribution rules, since the exemption belongs to the original owner, not to whoever inherits the money.
A few account-specific quirks worth flagging:
- IRAs and 403(b) plans allow aggregation across accounts of the same type; 401(k)s and other employer plans do not.
- Some older 403(b) contributions may have different distribution timing; check with your plan administrator if applicable.
- Many beneficiaries of accounts inherited after 2019 must distribute the account within a defined period, rather than stretching distributions over their lifetime.
What Happens if You Miss an RMD?
The IRS taxes RMDs as ordinary income in the year you take them, the same as a paycheck or pension. The only exceptions are amounts representing after-tax basis or qualified distributions from a Roth account.
Miss the deadline, and the excise tax on the shortfall runs as high as 25% of the amount not withdrawn. Correct the mistake within two years, and that penalty drops to 10%.
A quick reality check: a retiree who forgets a $10,000 RMD faces a potential $2,500 excise tax at the 25% rate, but only $1,000 if the error gets fixed within the two-year correction window.
To fix a missed RMD:
- Withdraw the missed amount as soon as you catch the error.
- File Form 5329 with your tax return to report the excise tax or request a waiver for reasonable cause.
- Keep documentation showing when you discovered the mistake and when you corrected it.
There is a secondary effect worth watching too. A large RMD can push your Modified Adjusted Gross Income high enough to trigger Medicare IRMAA surcharges or make more of your Social Security benefit taxable, since both calculations key off your total reported income.
Smart Ways to Manage RMD Taxes in 2026
A qualified charitable distribution lets you send RMD funds straight from your IRA to a qualifying charity, and the amount never counts as taxable income. This works even if you take the standard deduction, which makes it one of the few tax breaks available to retirees who don’t itemize. Recent policy updates also allow a one-time QCD to a charitable gift annuity, subject to a lifetime cap, giving charitably inclined retirees another structured option.
- QCDs satisfy your RMD requirement while excluding the amount from adjusted gross income.
- Partial Roth conversions in lower-income years can shrink future RMDs, though you pay tax on the converted amount now.
- Most advisers recommend taking your first RMD by December 31 rather than delaying, specifically to avoid stacking two taxable distributions into one year.
Pro Tip: If you’re weighing a Roth conversion, run it before year-end using your actual RMD-adjusted income, not last year’s numbers. The conversion amount that made sense in January can push you into a different bracket by December.
For estates with multiple account types, inherited IRAs, or balances large enough to affect Medicare premiums, a tax professional earns their fee here. The math above covers the common cases, not every wrinkle.
Your RMD Action Checklist for 2026
Work through these steps now, not in December:
- Confirm your exact RMD age and deadline based on your birth year.
- Gather every December 31 account statement across IRAs and employer plans.
- Calculate each RMD using the correct table, and add up totals for accounts you’re allowed to aggregate.
- Decide whether to take your first RMD by December 31 or delay to April 1, and write down why.
- Contact each plan administrator to schedule distributions or set up a QCD if you’re donating.
- Save confirmation records for every distribution in case you need them for Form 5329 or an amended return later.
Ask your plan administrator directly whether your account allows aggregation, and ask your advisor how this year’s RMD interacts with your Medicare premium bracket.
A Practical Take on the 2026 RMD Rules
Most of the stress around RMDs comes from timing decisions, not the math itself. Savings Grove generally favors taking that first RMD by December 31 rather than chasing the April 1 extension, since the two-distribution tax year rarely pays off. Pair that with QCD planning if charitable giving fits your situation, and talk to a tax professional before making irreversible moves on a large or inherited balance.
— Mika L.
Get More Help Managing Retirement Withdrawals
This resource can help retirees navigate IRS worksheets with clear guidance. Rather than piecing together tax rules from scattered sources, you get a plain-English breakdown of how QCD rules work, how to reduce taxes in retirement, and how IRA contribution limits interact with your distribution strategy.
These guides pair the calculations above with practical worksheets and checklists you can use before your next deadline hits. If you’re also trying to make your balance last longer once RMDs start, the guide on how to stretch retirement savings walks through sequencing withdrawals across account types. For anything involving a large inherited account or a complex estate, bring in a tax professional before you file. Start by reviewing the Savings Grove retirement guides to see which tactic fits your situation this year.
This article is general information, not a substitute for advice from a qualified financial advisor. Consult a qualified financial professional about your own circumstances before acting on anything here.