Required Minimum Distributions (RMDs) in 2026: Rules, Ages, and Deadlines

Quick Answer: 2026 RMD Essentials

• What is an RMD? The mandatory annual minimum amount you must withdraw from tax-deferred retirement accounts.
• Applicable RMD Age: Age 73 for those born 1951–1959; Age 75 for those born 1960 or later.
• Who Starts in 2026? Individuals turning age 73 in 2026 (born in 1953).
• Standard Annual Deadline: December 31 each year.
• First RMD Special Deadline: April 1 of the calendar year following the year you reach your starting age.
• Calculation Formula: Prior year-end account balance (December 31, 2025) divided by the applicable IRS life-expectancy factor.

What Is a Required Minimum Distribution?

A Required Minimum Distribution is the minimum amount federal tax rules require you to withdraw from certain retirement accounts for a given tax year.

Traditional retirement accounts allow contributions or investment earnings to grow on a tax-deferred basis. RMD rules generally require distributions to begin once the applicable requirements are met. Under IRS rules (such as guidance set forth in IRS Publication 590-B), funds generally cannot remain in a Traditional IRA, SEP IRA, or SIMPLE IRA indefinitely. Once RMD rules apply, failing to distribute the required minimum can result in an excise tax on the undistributed portion.

An RMD establishes a floor, not a ceiling. You may withdraw more than your required minimum in any given year. However, taking extra money in one calendar year does not reduce or offset the RMD owed in subsequent years.

Which Retirement Accounts Have RMDs?

RMD rules apply primarily to tax-deferred retirement accounts rather than every retirement vehicle. Accounts subject to RMD requirements generally include:

• Traditional IRAs
• Simplified Employee Pension (SEP) IRAs
• Savings Incentive Match Plan for Employees (SIMPLE) IRAs
• 401(k) plans
• 403(b) plans
• Certain governmental 457(b) plans
• Other qualified defined contribution retirement plans

The starting rules can differ between IRAs and employer-sponsored plans. Continuing to work past your RMD age may allow you to postpone distributions from your current employer’s 401(k) or 403(b) plan until retirement, if the plan permits the delay and you do not own more than 5% of the business sponsoring the plan. However, employment status does not provide a postponement for Traditional IRAs.

What About Roth Accounts?

Roth accounts receive significantly different treatment during the original owner's lifetime.

• Roth IRAs: Original owners are never subject to lifetime RMDs. Money can remain in a Roth IRA and grow tax-free for the owner's entire lifetime.
• Designated Roth Accounts in Employer Plans (e.g., Roth 401(k)s, Roth 403(b)s): Under current IRS rules, lifetime RMD requirements are eliminated for original owners of designated Roth accounts in workplace plans.

Note: Inherited Roth accounts follow separate beneficiary distribution rules after the original owner's death.

What Is the RMD Age in 2026?

Under current federal tax law, your applicable RMD starting age depends entirely on your birth year:

Who Starts RMDs in 2026?

Individuals born in 1953 turn age 73 during 2026. For Traditional IRA owners in this birth cohort, 2026 represents their first official RMD year.

RMD Deadlines and the First-Year Delay Strategy

For someone already taking RMDs, the annual deadline is simple: the required withdrawal must be completed by December 31 of the applicable calendar year.

Subsequent RMDs:  Jan 1 ------------------------------------------> Dec 31 (Deadline)
First RMD Option: Jan 1 ----------------------> Dec 31 ------------> Apr 1 (Following Year)

For your first RMD, the IRS provides a special rule: you may take the first distribution during the year you reach your applicable age, or delay it until April 1 of the following calendar year (known as the Required Beginning Date).

Taking Two RMDs in the Same Tax Year

Delaying your first RMD to April 1 of the following year creates a potential tax trap. The RMD for your second year is still due by December 31 of that same second year.

If you turn 73 in 2026 and postpone your 2026 distribution until March 2027, you must take:

1. Your 2026 RMD on or before April 1, 2027.
2. Your 2027 RMD on or before December 31, 2027.

Combining two required minimum distributions into a single calendar year increases your gross income for that tax year, which may:

• Push you into a higher federal income tax bracket.
• Increase the taxable portion of your Social Security benefits.
• Trigger higher Medicare Part B and Part D premiums via Income-Related Monthly Adjustment Amounts (IRMAA).
• Impact deductions and tax credits tied to Adjusted Gross Income (AGI).

Taking the initial RMD by December 31 of the first year can provide a more even distribution of taxable income across two tax years.

How to Calculate Your 2026 RMD

Calculating your RMD involves a three-step formula:

1. Find the Account Balance: Obtain the adjusted market value of the account as of December 31, 2025.
2. Find the IRS Distribution Period: Determine your age as of your birthday in 2026, then look up the corresponding life-expectancy factor in the appropriate IRS table.
3. Divide: Divide the prior year-end balance by the IRS distribution period factor.

Example Calculation: $500,000 IRA at Age 73

• Account Owner Age in 2026: 73
• Dec 31, 2025 Balance: $500,000
• Uniform Lifetime Table Factor (Age 73): 26.5
• Calculation: $500,000 ÷ 26.5 = $18,867.92
• 2026 RMD: Approximately $18,868 (roughly 3.77% of the account).

Selected Uniform Lifetime Table Factors (IRS Table III)

Most single and married IRA owners use Table III (Uniform Lifetime Table) from IRS Publication 590-B:

As you age, the distribution period decreases, causing a larger percentage of your remaining tax-deferred balance to be distributed each year.

2026 RMD Examples Across Various Balances (Age 73 Factor: 26.5)

Which IRS Life-Expectancy Table Should You Use?

IRS Publication 590-B includes three separate tables:

• Table III (Uniform Lifetime Table): Used by most unmarried owners, married owners whose spouses are not the sole beneficiary, and married owners whose spouses are not more than 10 years younger.
• Table II (Joint Life and Last Survivor): Used only if your spouse is your sole designated beneficiary for the entire year and is more than 10 years younger than you. This table yields a longer distribution period and smaller annual RMDs.
• Table I (Single Life Expectancy): Used primarily by certain beneficiaries inheriting a retirement account, rather than original account owners.

Aggregation Rules: IRAs vs. Workplace Plans

Handling multiple retirement accounts requires strict attention to IRS aggregation rules:

Traditional IRAs

You must calculate the RMD for each Traditional IRA separately. However, you may total the required amounts and withdraw the entire sum from one single IRA or any combination of your Traditional IRAs.

Employer-Sponsored Plans (401(k), 403(b), 457(b))

• 401(k) Plans: You cannot aggregate 401(k) RMDs. The RMD calculated for a specific 401(k) plan must be taken directly from that specific plan. You cannot satisfy a 401(k) RMD by withdrawing extra funds from an IRA or another 401(k).
• 403(b) Plans: RMDs for multiple 403(b) accounts may be aggregated and taken from one or more of your 403(b) accounts.

Note: Certain pre-1987 amounts held in a 403(b) plan may follow different RMD rules if they are separately accounted for.

Tax Treatment, Rollovers, and Roth Conversions

How RMDs Are Taxed

Distributions from tax-deferred accounts are generally treated as ordinary income for federal income tax purposes in the year received. If you have basis in your Traditional IRA (from prior nondeductible contributions reported on Form 8606), a proportional share of each distribution is non-taxable.

Rollover Restrictions

RMD amounts are ineligible for rollover. You cannot take an RMD and roll it back into another tax-advantaged retirement plan.

Interaction with Roth Conversions

You cannot convert an RMD directly into a Roth IRA. Under IRS ordering rules, if you are subject to an RMD in a given year, you must satisfy your full annual RMD first before making any eligible Roth conversion transfers.

Qualified Charitable Distributions (QCDs)

For charitably inclined retirees, a Qualified Charitable Distribution (QCD) allows you to satisfy all or part of your IRA RMD while keeping that amount out of your taxable income.

Standard RMD:    IRA Account ------(Taxable Distribution)-----> Account Owner
QCD Strategy:    IRA Account ------(Direct Tax-Free Transfer)--> Eligible Charity

Key QCD Rules for 2026:

• Eligibility Age: You must be at least age 70½ on the date the distribution is made. (Note that QCD eligibility age is lower than the RMD starting age).
• 2026 Inflation Limit: For 2026, IRS Notice 2025-67 sets the maximum annual QCD exclusion limit at $111,000 per individual.
• RMD Offset: Funds sent directly from an IRA trustee to an eligible charitable organization that meets the applicable requirements count toward satisfying your annual RMD.
• Tax Benefit: Unlike a standard distribution, a qualifying QCD is excluded from gross income, which helps control AGI-based tax triggers without requiring you to itemize deductions.

Missed RMDs and Excise Tax Corrections

Failing to withdraw the full RMD amount by the statutory deadline incurs an IRS excise tax on the undistributed shortfall:

• Standard Penalty: 25% of the undistributed RMD amount.
• Reduced Penalty (10%): The excise tax drops to 10% if you correct the shortfall during the statutory correction window and submit the required documentation.
• Reasonable Cause Waiver: The IRS may waive the penalty entirely if the shortfall was due to reasonable error and reasonable steps are being taken to remedy it. Taxpayers request this waiver by filing Form 5329 along with a written statement of explanation.

Example Penalty Calculation

If your RMD is $20,000 and you withdraw only $12,000, your shortfall is $8,000.

• Standard 25% Excise Tax: $8,000 × 0.25 = $2,000
• Corrected 10% Excise Tax: $8,000 × 0.10 = $800

Inherited Retirement Accounts

Beneficiaries who inherit IRAs or workplace plans follow complex distribution structures governed by the SECURE Act framework and IRS regulations. Beneficiary distribution requirements depend on whether the beneficiary is an Eligible Designated Beneficiary (such as a surviving spouse), a non-spouse designated beneficiary, the owner's date of death relative to their Required Beginning Date, and the specific plan terms. Non-spouse designated beneficiaries often fall under a 10-year distribution rule. Original owner formulas should not be applied to inherited accounts.

Practical 2026 RMD Checklist

1. Inventory Accounts: List all Traditional IRAs, 401(k)s, 403(b)s, Roth accounts, and inherited plans.
2. Confirm RMD Status: Identify which accounts require distributions based on your birth year or employment status.
3. Gather Prior Year-End Balances: Obtain exact account valuations as of December 31, 2025.
4. Determine Life-Expectancy Factor: Match your 2026 age to the appropriate IRS life-expectancy table.
5. Calculate Requirements Separately: Compute the exact dollar requirement for each account.
6. Apply Aggregation Rules: Combine IRA requirements if desired; keep employer plan requirements separate.
7. Coordinate Tax Strategies: Evaluate tax withholding, potential QCD transfers, and first-year timing options before initiating distributions.
8. Execute Before Deadlines: Complete transfers well before December 31, 2026 (or April 1, 2027 if executing a first RMD delay).

Frequently Asked Questions

Official Sources

• Internal Revenue Service: Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs).
• Internal Revenue Service: Publication 575, Pension and Annuity Income.
• Internal Revenue Service: Required Minimum Distribution Comparison Guidance for IRAs and Defined Contribution Plans.
• Internal Revenue Service: Notice 2025-67, 2026 Retirement Plan Cost-of-Living Adjustments.

Editorial Note

Retire Today provides educational content regarding retirement planning and personal finance. This material does not constitute individualized tax, legal, or financial advice. RMD rules vary according to account type, employment status, ownership shares, and beneficiary classification. Consult a qualified CPA, tax professional, or financial advisor regarding your specific individual tax situation.