Updated for 2026. Required minimum distributions (RMDs) are the smallest amounts the IRS generally makes you withdraw each year from traditional IRAs, SEP IRAs, SIMPLE IRAs, and most workplace retirement plans once you reach the required age. For people taking RMDs in 2026, that age is still 73.
This guide walks through who must take an RMD, when the first and later deadlines hit, how the IRS math works, what happens if you miss one, how qualified charitable distributions (QCDs) can satisfy an RMD, and the high-level rules for inherited accounts. It is educational, not personalized tax advice — confirm your own balances, beneficiaries, and plan documents with your custodian or tax pro, and use the IRS worksheets in Publication 590-B.
Quick take: traditional IRA owners who turn 73 must take RMDs even if they are still working. Most non-owner Roth IRAs skip lifetime RMDs. Your first RMD can wait until April 1 of the following year, but delaying often means two taxable withdrawals in one calendar year. Missed amounts can face a 25% excise tax (often reducible to 10% if corrected in time).
What Is an RMD?
An RMD is the minimum amount you must withdraw for a given year from an account that is subject to the required-distribution rules. You can always take more. You generally cannot roll an RMD into another tax-deferred account.
According to the IRS, RMDs apply to original account holders and their beneficiaries in:
- traditional IRAs
- SEP IRAs
- SIMPLE IRAs
- 401(k), 403(b), and 457(b) plans
- profit-sharing and other defined contribution plans
- Roth IRA and designated Roth account beneficiaries (not living original Roth owners)
Withdrawals are usually taxable as ordinary income, except for any basis (already-taxed contributions) or qualified Roth amounts. Your custodian may calculate a suggested RMD, but you remain responsible for taking the correct amount on time.
What Age Do RMDs Start in 2026?
Under current IRS rules used for 2026 planning:
- If you reach age 72 after December 31, 2022, you generally must begin RMDs by April 1 of the year after the year you reach age 73.
- Older cohorts used earlier ages (72, or 70½) under prior law. Those historical cutoffs still matter only for people who already started under the old rules.
So for someone who turns 73 in 2026, the first RMD is for the 2026 distribution year, with a latest first-deadline of April 1, 2027 if they choose the optional delay. Everyone still working from a traditional IRA, SEP IRA, or SIMPLE IRA must follow the IRA age rules even if paychecks are still coming in.
Roth accounts are different while you are alive
Original owners of Roth IRAs, and living owners of designated Roth accounts in a 401(k) or 403(b), are not required to take lifetime RMDs. Beneficiaries of those accounts are subject to RMD rules after the owner dies.
First RMD Deadline and the April 1 Trap
Your required beginning date is the latest date for the first RMD:
- IRAs (including SEPs and SIMPLE IRAs): April 1 of the year following the calendar year you reach age 73.
- 401(k), profit-sharing, 403(b), or other defined contribution plan: generally April 1 following the later of the year you reach age 73 or the year you retire, if the plan allows the delay. A 5% owner of the business sponsoring the plan cannot use the still-working delay. Some plan documents force distributions at 73 even if you are still employed.
For every later year, the deadline is December 31.
That creates the classic first-year trap. If you delay your first RMD until April 1 of the following year, you still owe the next year’s RMD by December 31 of that same calendar year — two required withdrawals, often two taxable hits, in one tax year.
IRS-style timing example (age 73 in 2024 cohort): John reached age 73 on August 20, 2024. His 2024 RMD was due by April 1, 2025 (based on his Dec. 31, 2023 balance). His 2025 RMD was due by December 31, 2025 (based on his Dec. 31, 2024 balance). The same pattern applies if you turn 73 in 2025 or 2026 — only the calendar years shift.
Practical move for many people: take the first RMD in the year you turn 73 so the two required amounts land in different tax years, unless a tax pro has a specific reason to bunch them.
How to Calculate Your RMD
For most owner accounts, the formula is simple:
RMD = prior December 31 account balance ÷ applicable life-expectancy factor
Which IRS table you use depends on your situation (tables live in Publication 590-B):
- Table III — Uniform Lifetime Table: default for unmarried owners, and for married owners whose spouse is not more than 10 years younger or is not the sole beneficiary.
- Table II — Joint and Last Survivor: only when your spouse is the sole beneficiary and is more than 10 years younger than you.
- Table I — Single Life Expectancy: generally for beneficiaries of inherited accounts.
Uniform Lifetime factors you will use most
Selected Table III denominators from IRS Publication 590-B:
| Age in distribution year | Applicable denominator |
|---|---|
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 85 | 16.0 |
| 90 | 12.2 |
Worked IRS example for 2026: Your traditional IRA balance was $100,000 on December 31, 2025. You turn 75 in 2026, and you use Table III. Denominator = 24.6. Your 2026 RMD = $100,000 ÷ 24.6 = $4,065.
If instead your sole beneficiary spouse is more than 10 years younger, you would use Table II. In the IRS companion example (you turn 75 in 2026; spouse turns 64), the denominator is 25.3 and the RMD falls to $3,953 on the same $100,000 balance.
Multiple accounts: IRAs vs. 401(k)s
- IRAs: Calculate the RMD separately for each IRA, then you may withdraw the total from one IRA or split it among them.
- 403(b) contracts: Same aggregation idea — calculate each contract, withdraw the total from one or more 403(b)s.
- 401(k), 457(b), and most other employer plans: Take the RMD separately from each plan. You generally cannot satisfy a 401(k) RMD by only withdrawing from an IRA.
Taking more than the minimum in one year does not create a credit against next year’s RMD.
What If You Miss an RMD?
If you fail to withdraw the full RMD by the deadline, the shortfall may be hit with an excise tax of 25% of the amount not distributed. The IRS FAQ and Publication 590-B both describe a reduced 10% rate when the shortfall is corrected within the correction window (and the return reflecting the tax is handled correctly). The correction window ends on the earliest of several dates, including mailing of a deficiency notice or the date that is two years after the year the tax was imposed for the shortfall year — details live on Form 5329 and its instructions.
To report the tax, file Form 5329 with your federal return for the year the full RMD was required but not taken. The IRS may waive the penalty if the shortfall was due to reasonable error and you are taking reasonable steps to fix it; that path also runs through Form 5329 plus an explanation letter.
Bottom line: fix a missed RMD quickly, document what happened, and do not assume the custodian’s reminder email is a legal safe harbor.
Qualified Charitable Distributions (QCDs) in 2026
A QCD is a direct transfer from your IRA trustee to a qualified charity. Done correctly, the amount that would otherwise be taxable can be excluded from income, and a QCD can count toward your RMD for the year.
Key IRS rules:
- You must be at least age 70½ when the distribution is made (yes — younger than the RMD age of 73).
- The transfer must go directly from the IRA trustee to an organization eligible to receive tax-deductible contributions. Ongoing SEP or SIMPLE IRAs generally do not qualify for QCDs the same way.
- You need the same type of charity acknowledgment you would need for a deductible gift.
- You cannot also claim a charitable contribution deduction for the QCD amount excluded from income.
- If the IRA has basis (nondeductible contributions), QCD ordering rules treat the distribution as coming first from otherwise taxable amounts.
2025 vs. 2026 QCD dollar limits
IRS Publication 590-B states the maximum annual QCD exclusion as $108,000 in the main QCD explanation (the figure used with the publication’s 2025 examples). The same publication’s illustrated 2026 QCD Adjustment Worksheet caps the current-year QCD line at $111,000. Married couples filing jointly can each use their own limit if each spouse has an eligible IRA distribution.
There is also a separate one-time election to fund certain split-interest entities (charitable remainder trusts or a qualifying charitable gift annuity) with up to $54,000 of QCDs, subject to extra rules — including, for a gift annuity, fixed payments of 5% or more beginning no later than one year after funding.
If you deduct IRA contributions after age 70½, those contributions can reduce how much of later QCDs you may exclude. Publication 590-B includes worksheets for that adjustment.
Inherited IRAs and the 10-Year Rule
For defined contribution plan participants and IRA owners who die after December 31, 2019, the SECURE Act generally requires the entire account to be distributed within 10 years. That 10-year rule applies whether the owner died before, on, or after the required beginning date.
There is an important exception for eligible designated beneficiaries, which the IRS describes as:
- a surviving spouse
- a child of the owner who has not reached the age of majority
- a disabled or chronically ill person
- a person not more than 10 years younger than the employee or IRA owner
Eligible designated beneficiaries can often use longer life-expectancy payout methods instead of a hard 10-year empty-the-account rule (with special spouse options, including treating an inherited IRA as their own in many cases). Non-eligible designated beneficiaries are generally under the 10-year framework. Trusts, estates, and other non-individual beneficiaries follow still different rules.
In the year of death, any RMD the owner should have taken but did not must still be handled. Starting the next year, beneficiary status drives the schedule. Inherited Roth IRAs can be tax-free if qualified, but they are not automatically free from distribution timing rules for beneficiaries.
Beneficiary RMD details are fact-specific. Use IRS Publication 590-B, the beneficiary chart on IRS.gov, and a tax professional before you set a withdrawal plan for an inherited account.
How RMDs Interact With the Rest of Retirement Income
RMDs are only one lever in a retirement paycheck. A few coordination points matter:
- Tax bracket management: An RMD raises adjusted gross income. That can affect Medicare IRMAA surcharges, taxation of Social Security benefits, and credit phaseouts.
- Social Security timing: Claiming benefits early or late changes your guaranteed income floor and how much portfolio spending you need. See our Social Security full retirement age and benefit guide for 2026.
- Medicare windows: Turning 65 and turning 73 are different calendars. Do not confuse RMD age with Medicare Initial Enrollment. See Medicare enrollment periods and late penalties (2026).
- Still working past 73: An IRA RMD usually cannot wait. A current-employer 401(k) might, if you are not a 5% owner and the plan allows it — but old 401(k)s left at prior employers generally do not get that break.
- Charity plans: If you already give every year and are 70½+, a QCD can satisfy part or all of an IRA RMD without inflating AGI the way a normal withdrawal plus a later cash donation might.
- Scam awareness: Nobody from the IRS or Social Security will cold-call demanding an immediate IRA transfer. Treat urgent “RMD emergency” pitches as red flags — more in our guide to retirement scams targeting seniors.
Practical 2026 Checklist
- List every traditional IRA, SEP, SIMPLE, 401(k), 403(b), and 457(b). Note which are Roth.
- Confirm your age-73 year and whether this is a first-RMD year or a continuing year.
- Pull each prior December 31 balance from year-end statements.
- Pick the correct IRS table and calculate each required amount (or verify the custodian worksheet).
- Decide IRA aggregation vs. which account to debit; take employer-plan RMDs from each plan separately.
- If you donate, ask the IRA custodian about a QCD before year-end — do not take the cash yourself and write a personal check if you want QCD treatment.
- Set withholding or estimated taxes so the distribution does not create an April surprise.
- Review beneficiaries after life changes; inherited-account rules are unforgiving when forms are stale.
- Complete withdrawals before December 31 (or April 1 only for a true first RMD), and keep confirmations.
FAQ: RMD Rules 2026
Do I have to take an RMD from a Roth IRA?
Not while you are the original owner. Beneficiaries of a Roth IRA are subject to RMD timing rules after your death.
Can I take my entire RMD from one IRA if I own several?
Yes for IRAs: calculate each IRA’s RMD, then withdraw the combined total from one or more IRAs. That flexibility does not extend to combining a 401(k) RMD into an IRA withdrawal.
I’m still working at 73. Can I skip RMDs?
Not on traditional IRAs, SEP IRAs, or SIMPLE IRAs. For a current-employer workplace plan, you may be able to delay until the year you retire if you are not a 5% owner and the plan allows it. Check the plan document.
Does a QCD count toward my RMD?
Yes. The IRS notes that a QCD counts toward your required minimum distribution. It must be a direct trustee-to-charity transfer after you reach age 70½, within the annual exclusion limit.
What is the penalty for missing an RMD?
Generally a 25% excise tax on the amount not withdrawn as required, potentially reduced to 10% if corrected within the IRS correction window, and possibly waived for reasonable error with a proper Form 5329 filing.
Can I roll an RMD into another IRA or 401(k)?
No. Required minimum distributions are not eligible rollover distributions.
If I take more than the RMD this year, can I skip next year?
No. Extra withdrawals do not reduce future RMDs.
Bottom Line
For 2026, most new RMD schedules still start at age 73, use last year’s year-end balance, and rely on the IRS Uniform Lifetime Table unless a much-younger spouse beneficiary lets you use the joint table. Watch the April 1 first-year trap, keep employer-plan RMDs separate from IRA math, and use QCDs only when the trustee-to-charity paperwork is clean. If you inherited an account after 2019, assume the 10-year rule applies unless you clearly qualify as an eligible designated beneficiary.
For the guaranteed-income side of the same retirement plan, pair this article with our 2026 Social Security FRA guide and 2026 Medicare enrollment guide. For location and tax-environment decisions once the withdrawals start, browse Retirepedia’s state and destination guides, including the refreshed best places to retire in Tennessee.
Sources: IRS Retirement topics – Required minimum distributions (page reviewed/updated April 8, 2026); IRS Retirement plan and IRA RMD FAQs (page reviewed/updated January 29, 2026); IRS Publication 590-B (2025), including Uniform Lifetime Table and 2026 QCD worksheet examples. Rules can change — verify against current IRS.gov pages before acting.
