Required Minimum Distributions 2026: Ages, Deadlines and Rules

Quick answer: A retirement-account owner who turns 73 in 2026 generally has a first RMD for 2026. That first amount may be taken by December 31, 2026 or delayed until April 1, 2027; every later annual RMD is generally due by December 31. A 2026 IRA RMD usually equals the adjusted December 31, 2025 balance divided by the IRS life-expectancy factor for the owner's 2026 age.

Who must take a 2026 RMD?

Traditional IRA owners generally begin RMDs for the year they reach age 73. That includes traditional SEP and SIMPLE IRAs. RMD rules also cover many employer-sponsored retirement plans, including 401(k), 403(b), profit-sharing and governmental 457(b) plans.

People who turned 73 before 2026 generally continue their annual schedule. A person born in 1953 turns 73 during 2026 and generally has a first RMD for 2026. People born in 1960 or later generally have an age-75 starting rule under current law, but changes in law or individual circumstances should be checked before relying on a birth-year shortcut.

An inherited account follows beneficiary rules rather than simply the beneficiary's own age-73 schedule. Spouses, eligible designated beneficiaries, other individual beneficiaries and estates or trusts can have different options. The ten-year rule may coexist with annual distributions when the original owner died after the required beginning date, so inherited-account owners should not assume “empty by year ten” is the only requirement.

2026 RMD deadlines

April 1 is a one-time deferral for the first RMD, not a permanent annual deadline. Delaying can put both the first and second taxable withdrawals into the following calendar year. That may increase AGI, affect Medicare income-related surcharges, change Social Security taxation or move other income into a higher bracket.

Taking the first RMD by December 31 of the turning-73 year often smooths taxable income, but the best timing depends on cash flow, deductions, withholding and other income. Review the 2026 Medicare IRMAA brackets when a distribution may affect a future Medicare lookback year.

How to calculate a 2026 traditional IRA RMD

For most owners, divide the account's adjusted balance at the close of December 31, 2025 by the denominator in the IRS Uniform Lifetime Table for the owner's age on their birthday in 2026. A separate Joint and Last Survivor Table applies when the spouse is the sole beneficiary and is more than ten years younger.

IRS example: An IRA owner turns 75 in 2026, has a $100,000 December 31, 2025 balance and has a spouse six years younger. The Uniform Lifetime factor at age 75 is 24.6. The 2026 RMD is $100,000 divided by 24.6, rounded to $4,065.

The year-end balance may require adjustments for outstanding rollovers or transfers not reflected in the receiving account on December 31. An annuity held inside an IRA can also trigger special calculation rules. Do not use the current market value in August 2026 as a substitute for the prior December 31 balance.

Which IRS life-expectancy table applies?

• Uniform Lifetime Table: generally used by an account owner during life.
• Joint and Last Survivor Table: generally used when the spouse is sole beneficiary and more than ten years younger.
• Single Life Expectancy Table: used in specified beneficiary calculations, not the usual owner calculation.

Custodians often provide an estimated IRA RMD, but the taxpayer remains responsible for the total. A custodian may not know about a spouse-beneficiary change, an outstanding rollover or other accounts.

Can multiple account RMDs be combined?

Calculate each traditional, SEP and SIMPLE IRA RMD separately. An owner can generally total those IRA amounts and withdraw the combined total from one or more of the IRAs. A similar aggregation rule may be available among multiple 403(b) contracts.

RMDs from 401(k) and other employer plans generally must be satisfied separately from each plan. An IRA withdrawal does not normally satisfy a 401(k) RMD, and a distribution from the wrong account can leave a shortfall even when total cash withdrawn seems sufficient.

Inherited IRAs should not be casually aggregated with owned IRAs. Aggregation among inherited accounts depends on whether they came from the same decedent and have compatible beneficiary treatment.

The still-working exception

An employer plan may allow a participant who is still employed by that plan's sponsor to delay RMDs until retirement. The exception does not generally apply to a more-than-5% owner, and it does not delay RMDs from the worker's traditional IRAs or plans maintained by former employers.

Plan documents control whether the delay is available. “Still working somewhere” is not enough; the employment relationship must connect to the plan. Confirm the required beginning date with the plan administrator before skipping a withdrawal.

Roth accounts and 2026 RMDs

An owner does not have lifetime RMDs from a Roth IRA. Since 2024, designated Roth accounts in 401(k) and 403(b) plans also generally have no lifetime RMD for the owner. Beneficiaries of Roth accounts remain subject to inherited-account distribution rules.

A taxpayer with both traditional and Roth money should identify account types precisely. “Roth 401(k)” and “Roth IRA” are distinct legal accounts even though both avoid owner lifetime RMDs. A Roth conversion does not satisfy a traditional IRA RMD; the year's RMD must generally come out before remaining eligible amounts are converted.

How RMDs are taxed

RMDs are generally included in ordinary income except for basis from nondeductible contributions or amounts otherwise received tax-free. Form 8606 may be required when a traditional IRA contains after-tax basis. The pro-rata rule generally prevents choosing to withdraw only the after-tax dollars.

RMDs are not eligible rollover distributions. Accidentally depositing an RMD into another retirement account can create an excess contribution that requires correction. Federal income-tax withholding can be elected from a distribution, and withholding is generally treated as paid evenly through the year for estimated-tax purposes.

Use the 2026 federal tax brackets as a planning reference, while remembering that state taxation, deductions and other income affect the final return.

Qualified charitable distributions

An IRA owner age 70½ or older may be able to make a qualified charitable distribution directly from an IRA to an eligible organization. A valid QCD can satisfy all or part of the IRA RMD and may be excluded from income, subject to the annual limit and other requirements.

The check should be payable directly to the charity, and the taxpayer should retain a contemporaneous acknowledgment. Donor-advised funds and supporting organizations generally are not eligible recipients. Reporting still shows the IRA distribution, with the qualified amount excluded from the taxable line under IRS instructions.

A deductible IRA contribution made after age 70½ can reduce the excludable QCD under an anti-abuse rule. Coordinate the contribution and distribution records rather than assuming the full charitable transfer is excluded.

Missed RMD penalty and correction

If a distribution is below the required amount, the federal excise tax is generally 25% of the shortfall. The rate may fall to 10% when the missed amount is distributed and the return is corrected within the statutory correction window. The window's end depends on facts including an IRS notice or assessment, so prompt action matters.

The IRS can waive the excise tax when the shortfall was due to reasonable error and reasonable steps are being taken to remedy it. A taxpayer generally files Form 5329 and attaches an explanation following current instructions. Do not wait for the custodian to discover a miss; account owners are responsible for compliance.

2026 RMD checklist

1. Inventory every owned and inherited traditional IRA and workplace plan.
2. Confirm whether 2026 is a first, ongoing or beneficiary distribution year.
3. Obtain each applicable December 31, 2025 balance and beneficiary record.
4. Select the correct IRS table and 2026 age factor for each account.
5. Apply aggregation only among accounts the rules permit.
6. Schedule payments early enough for settlement before the deadline.
7. Coordinate withholding, QCDs, conversions and other taxable income.
8. Retain calculation worksheets, statements and distribution confirmations.

Official sources

• IRS: Required minimum distribution overview and deadlines
• IRS Publication 590-B: 2026 RMD calculations and life-expectancy tables
• IRS: IRA versus defined-contribution-plan RMD chart
• IRS Instructions for Form 5329: shortfall tax and correction
• IRS IRA FAQs: qualified charitable distributions and RMDs

Frequently asked questions