Retirement Planning Guide · Updated October 2026
Required Minimum Distribution Age in 2026: When RMDs Start, How They're Calculated, and the December 31 Deadline
Under SECURE 2.0, the required minimum distribution age is generally 73 for people born 1951 through 1959 and 75 for people born in 1960 or later. Your first RMD can wait until April 1 of the year after you reach that age. Every later RMD is due by December 31.
Sources: IRS final regulations, IRB 2024-33; IRS Publication 590-B; IRS RMD FAQs. Accessed October 26, 2026.
Schedule a ConsultationRMD Start Age
RMD Start Age by Birth Year
A required minimum distribution (RMD) is the minimum amount the IRS requires you to withdraw each year from traditional IRAs and most employer plans once you reach your applicable age. The age depends on your birth year. According to IRS final regulations, the age is 73 if you were born January 1, 1951 through December 31, 1959, and 75 if you were born on or after January 1, 1960. People born in 1959 use 73, not 75.
| Birth Year | Applicable RMD Age | First RMD Year | Latest Date for First RMD |
|---|---|---|---|
| Before 1951 | Earlier rules applied | Already began | Annual RMDs due by Dec 31 |
| 1952 | 73 | 2025 | April 1, 2026 (passed) |
| 1953 | 73 | 2026 | April 1, 2027 |
| 1954 | 73 | 2027 | April 1, 2028 |
| 1959 | 73 | 2032 | April 1, 2033 |
| 1960 or later | 75 | 2035 or later | April 1 of the year after you turn 75 |
Source: IRS IRB 2024-33 and Pub. 590-B, accessed October 26, 2026. Roth IRA owners have no lifetime RMDs. Some employer plans may let participants who are still working delay RMDs from that plan; the rules vary by plan. See the IRS comparison chart for IRAs and plans.
This guide is for account owners. If you inherited an IRA, different rules apply, including the 10-year rule. Our guide to inherited IRA rules and beneficiary RMD deadlines covers them.
The 2026 RMD Rules at a Glance
Five Numbers to Know
73
RMD age if born 1951 to 1959
75
RMD age if born 1960 or later
Apr 1
Latest date for your first RMD (year after you reach your RMD age)
Dec 31
Deadline for every later RMD
25%
Excise tax on a missed RMD; may drop to 10% if corrected on time
According to IRS Publication 590-B and the IRS RMD FAQs, as of October 26, 2026.
How the Amount Is Calculated
How to Calculate Your Required Minimum Distribution
Most IRA owners calculate an RMD with a simple formula: take the account balance on December 31 of the prior year and divide it by the distribution period for your age in the IRS Uniform Lifetime Table (Table III in Publication 590-B).
Find the Prior Year-End Balance
For a 2026 RMD, use each account's value as of December 31, 2025.
Look Up Your Distribution Period
Use the age you reach in 2026. If your sole beneficiary is a spouse more than 10 years younger, the IRS directs you to Table II instead.
Divide, Then Repeat for Each Account Type
IRA RMDs can generally be totaled and taken from one or more IRAs. Employer plan RMDs, such as 401(k)s, are generally figured and taken plan by plan. Your CPA can confirm how this applies to your accounts.
Illustrative Example Only
Hypothetical $500,000 IRA Balance on December 31, 2025
| Age in 2026 | Table III Period | Approx. 2026 RMD |
|---|---|---|
| 73 | 26.5 | $18,868 |
| 74 | 25.5 | $19,608 |
| 75 | 24.6 | $20,325 |
| 77 | 22.9 | $21,834 |
| 80 | 20.2 | $24,752 |
This is a hypothetical, round-number illustration of the IRS formula, not a calculator, a projection, or a forecast of any account's value. Amounts are rounded. Distribution periods are from IRS Pub. 590-B, Appendix B, Table III, accessed October 26, 2026. Your actual RMD depends on your balances, beneficiary, and account types. The IRS also publishes RMD worksheets.
Deadlines and Penalties
The April 1 Option, the December 31 Deadline, and the Missed-RMD Excise Tax
Delaying the First RMD to April 1
Someone born in 1953 owes a first RMD for 2026 and may take it as late as April 1, 2027. The trade-off is that the 2027 RMD is still due by December 31, 2027, so two RMDs may land in the same tax year.
Possible benefit: it may help if your 2026 income is unusually high, for example in a final working year or a year with a business sale.
Possible downside: doubling up could push more income into a higher bracket, increase the share of Social Security that is taxed, and raise Medicare IRMAA surcharges two years later. For many households, taking the first RMD in the year it is earned is worth modeling before you decide.
If an RMD Is Missed or Short
According to IRS Publication 590-B, the shortfall may be subject to a 25% excise tax. The rate may drop to 10% if the missed amount is corrected within the IRS correction window, which the IRS RMD FAQ describes as generally two years. The IRS FAQ also notes that the tax may be waived for reasonable error if you take the missed distribution and request relief, typically on Form 5329.
Relief isn't automatic, and the steps depend on your situation. Your CPA should handle the filing; we can help identify the shortfall and coordinate the corrective withdrawal.
Turning 73 in 2026? Decide on the April 1 option before December 31.
We'll compare taking your first RMD this year with doubling up in 2027, then share the analysis with your CPA.
Planning Around Your RMD
How RMDs Interact with QCDs, Medicare IRMAA, Social Security, and Roth Conversions
An RMD isn't a standalone event. It shows up as taxable income, so it can affect other parts of your plan. Each option below has trade-offs that depend on your tax picture, giving goals, and heirs.
Qualified Charitable Distributions
If you are at least 70½, you can direct IRA dollars straight to an eligible charity. Pub. 590-B says a QCD counts toward your RMD and is excluded from income, up to an annual limit. Trade-offs: donor-advised funds and private foundations generally aren't eligible recipients, the transfer must go directly from the IRA trustee, and you can't also deduct the gift. See our 2026 QCD rules and limits.
Medicare IRMAA
According to the Social Security Administration, 2026 IRMAA generally uses your 2024 tax return, so an RMD taken in 2026 may affect premiums in 2028. Trade-offs: smoothing income across years may help you avoid crossing a bracket, but it requires planning years ahead. Read our Medicare IRMAA 2026 brackets and lookback guide.
Social Security Taxation
The IRS says benefits may be taxable when half of your benefits plus all other income exceeds $25,000 (single) or $32,000 (married filing jointly), as of September 2026. RMDs count as other income. Trade-offs: RMDs don't reduce your benefit, but they may increase how much of it is taxed.
Roth Conversions
Original Roth IRA owners have no lifetime RMDs. Converting before or during your RMD years may reduce future pre-tax balances. Under Pub. 590-B, the year's RMD generally has to be taken before you convert, and an RMD itself can't be converted. Trade-offs: conversions are taxable in the year you convert and may raise IRMAA. Review our 2026 Roth conversion rules.
Our Approach
RMD Planning Coordinated with Your CPA
RMDs touch several areas of your finances at once: taxes, Medicare premiums, charitable giving, cash flow, and what you leave to the next generation. Ryan Griffin, CFP®, Financial Planning Manager, and our team at The Stellarix Group help retirees and multi-generational families see how these pieces fit together. We don't give tax or legal advice. We model the options and work alongside your CPA and estate attorney, who make the final tax and legal decisions.
For income sequencing beyond RMDs, see our retirement income strategies guide. For the rest of your year-end to-do list, see the 2026 year-end tax planning checklist.
Ryan Griffin, CFP® · Financial Planning Manager, The Stellarix Group
Your 2026 RMD Checklist
Request a 2026 RMD Planning Review
A conversation with a CFP® professional about timing, QCDs, and IRMAA, coordinated with your CPA.
Common Questions
Required Minimum Distribution FAQs
What Is the RMD on a $500,000 IRA?
For a 73-year-old using the Uniform Lifetime Table, a hypothetical $500,000 balance on December 31, 2025 divided by 26.5 comes to about $18,868 for 2026. At 75, using 24.6, it is about $20,325. These figures are illustrative only. Your amount depends on your actual balance, age, and beneficiary.
What Happens with My IRA When I Turn 73?
If you were born from 1951 through 1959, you owe your first RMD for the year you turn 73. You can delay that first withdrawal until April 1 of the following year, but doing so may mean two taxable RMDs in that year.
Is There a Best Month to Take an RMD?
No single month is right for everyone. Withdrawing early in the year gives you certainty and leaves time to fix errors, but it removes the money from tax-deferred growth sooner. Waiting until late in the year keeps the money invested longer, but it raises the risk of missing the deadline during holiday processing. Monthly withdrawals can provide steady income. What works for you depends on your cash needs and tax withholding.
Do RMDs Affect Social Security?
RMDs don't reduce your Social Security benefit, but they can affect how much of it is taxed. According to the IRS, benefits may become taxable when half of your benefits plus other income, including RMDs, exceeds $25,000 for single filers or $32,000 for joint filers.
Will My RMD Affect My Medicare Premiums?
It might. RMDs count toward the modified adjusted gross income that SSA uses for IRMAA, generally with a two-year lookback. A large RMD year, or two RMDs in one year, could push you into a higher premium tier later.
What Is the Biggest RMD Mistake to Avoid?
Missing or underpaying an RMD is a common and costly mistake, because the shortfall may face a 25% excise tax. Other common mistakes include using the wrong year-end balance, overlooking a forgotten account, and taking a 401(k) RMD from an IRA. Those plan RMDs generally need to come from each plan.
One Star to Guide the Way
Plan Your 2026 RMD Before the December 31 Deadline
Our credentialed team, including CFP®, CFA, ChFC, CIMA®, and AIF® professionals, helps retirees in Denver and across all 50 states understand their RMD options alongside their CPA. Results depend on your circumstances, and every strategy involves trade-offs.
Schedule a Consultation(303) 692-8183 · 2000 S Colorado Blvd, Tower 2, Ste 800, Denver, CO 80222