RMD Rules 2026: Age 73, the April 1 Deadline and the Table

Who must take an RMD in 2026

A required minimum distribution is the amount the IRS makes you withdraw each year from traditional IRAs and most workplace retirement plans once you reach a certain age. The IRS describes them as “minimum amounts that IRA and retirement plan account owners generally must withdraw annually starting with the year they reach age 73” (IRS RMD FAQs).

The starting age depends on your birth date. The Treasury regulation in IRB 2024-33 sets it this way:

For 2026, that means:

• Born in 1953: you turn 73 in 2026. This is your first RMD year.
• Born 1951 or 1952: you already have an RMD due December 31, 2026.
• Born 1954 through 1959: no RMD yet. Your first year is the year you turn 73.
• Born 1960 or later: no RMD until age 75, which the regulation says first applies in 2035 for people born in 1960.

The RMD calculator tells you whether you owe one this year and how much.

Which accounts have RMDs

RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k), 403(b), 457(b) and profit-sharing plans, and the federal Thrift Savings Plan. Roth IRAs have no RMD while the original owner is alive. Inherited accounts follow separate rules not covered here.

If you are still working past 73 and are not a major owner of the company, your current employer’s 401(k) can wait until you retire. That exception does not apply to IRAs or to plans from former employers.

The April 1 rule for your first RMD

Every RMD is due by December 31 of the year it is for, with one exception. The IRS lets you delay your first RMD until April 1 of the following year. Its own words, from the RMD FAQs: “you can delay taking the first RMD until April 1 of the following year. If you reach age 73 in 2024, you must take your first RMD by April 1, 2025 and the second RMD is due by December 31, 2025, based on your account balance on December 31, 2024.”

Applied to 2026:

The April 1 date is only for the first year. It does not repeat.

The double-RMD trap

Delaying the first RMD sounds appealing: keep the money invested a few more months and skip a withdrawal in 2026. The catch is that the second RMD is still due December 31, 2027. If you delay, both withdrawals land in tax year 2027, and both are taxed as ordinary income in the same year.

Worked example

A woman born in June 1953 turns 73 in 2026. Her traditional IRA was worth $500,000 on December 31, 2025, and, for simplicity, $500,000 again on December 31, 2026. Her factors from the Uniform Lifetime Table are 26.5 at age 73 and 25.5 at age 74.

• RMD for 2026: $500,000 ÷ 26.5 = $18,867.92
• RMD for 2027: $500,000 ÷ 25.5 = $19,607.84

Option A: take the first RMD in 2026. She adds $18,868 to her 2026 income and $19,608 to her 2027 income.

Option B: delay to April 1, 2027. She adds nothing in 2026 but $38,476 in 2027. If her other income already puts her near the top of the 12% bracket, that extra $38,476 spills into the 22% bracket (2026 tax brackets). And because Medicare uses income from two years earlier, her 2027 income sets her 2029 Part B premium. In 2026 the first IRMAA surcharge starts above $109,000 of income for a single filer and adds $81.20 a month to the standard $202.90 premium (CMS fact sheet). A doubled RMD year can push her over a threshold that a single RMD would not.

When delaying makes sense: if 2026 is an unusually high-income year for you (a final year of wages, a large capital gain) and 2027 will be much lower, moving the first RMD into 2027 can reduce total tax. Run both years before deciding.

Uniform Lifetime Table, ages 73 to 85

Most people use the Uniform Lifetime Table. The only exception is when your sole beneficiary is a spouse more than 10 years younger, in which case you use the Joint Life and Last Survivor table and get a larger divisor. The figures below are from 26 CFR 1.401(a)(9)-9, identical to Table III in IRS Publication 590-B.

The third column is 1 divided by the divisor, rounded. It shows the pattern: the required withdrawal starts under 4% of the balance and rises each year. The full table through age 120 is on our data page.

Which age to use: your age on December 31 of the RMD year. If you turn 74 in December 2027, use 25.5 for the 2027 RMD.

What this means for you

Three more examples, all using the Uniform Lifetime Table.

Example 1: Modest IRA, age 73. Balance on December 31, 2025: $200,000. RMD for 2026: $200,000 ÷ 26.5 = $7,547.17. Taken in monthly installments, that is about $629 a month.

Example 2: Two IRAs and a 401(k), age 76. IRA A is $150,000, IRA B is $50,000, and the old 401(k) is $300,000. The divisor at 76 is 23.7. The IRA RMDs are $6,329.11 and $2,109.70, a combined $8,438.81 that can be taken from either IRA in any mix. The 401(k) RMD of $12,658.23 must come from the 401(k) itself (Uniform Lifetime Table, age 76).

Example 3: Already taking RMDs, age 80. Balance on December 31, 2025: $400,000. Divisor at 80 is 20.2 (Uniform Lifetime Table). RMD for 2026: $400,000 ÷ 20.2 = $19,801.98, due December 31, 2026. No April 1 option applies because this is not a first RMD.

Step by step: taking your 2026 RMD

1. Find your December 31, 2025 balance for every traditional IRA, SEP, SIMPLE and employer plan. Your year-end statements show it. Custodians also report it on Form 5498.
2. Find your divisor for the age you reach in 2026 in the table above or the full RMD table.
3. Divide each balance by the divisor. The RMD calculator does the math.
4. Combine IRA amounts if you want to withdraw from one IRA. Keep employer plans separate.
5. Decide on tax withholding. Custodians default to withholding a percentage of IRA distributions unless you choose otherwise. Withholding from a December RMD is a common way to cover a year’s estimated taxes.
6. Consider a qualified charitable distribution. If you are 70½ or older, money sent directly from your IRA to a charity counts toward your RMD and is excluded from income. This is the simplest way to keep an RMD from raising your Medicare premium.
7. Withdraw by December 31, 2026, or by April 1, 2027 if this is your first RMD and you have decided the delay is worth it.
8. Keep the confirmation. The IRS receives Form 1099-R from your custodian; keep your own copy with your tax records.

Missing the deadline

If you take out less than the required amount, the IRS charges an excise tax on the shortfall, reported on Form 5329. The tax is reduced if you correct the shortfall promptly, and the IRS can waive it entirely if you show reasonable cause, such as a custodian error or serious illness, and have since withdrawn the missing amount. Attach a letter of explanation to Form 5329. Do not skip filing the form; the statute of limitations for the penalty does not start until you do.

Contribution limits still apply while taking RMDs

Taking an RMD does not stop you from contributing if you have earned income. For 2026 the IRS raised the IRA limit to $7,500 with a $1,100 catch-up for people 50 and older. The 401(k) elective deferral limit is $24,500 with an $8,000 catch-up at 50 and older, and a higher $11,250 catch-up for ages 60 through 63 (IRS release IR-2025-111). Contributions to a Roth IRA, which has no RMD, are limited by income: the 2026 phase-out is $153,000 to $168,000 for single filers and $242,000 to $252,000 for joint filers.

For how an RMD fits into your overall 2026 tax picture, including the standard deduction for people 65 and older, read the 2026 tax brackets for retirees.

This article is for general information only and is not financial, tax, legal or insurance advice. Found an error? See our corrections policy.