Required Minimum Distributions in 2026: A First-Withdrawal Checklist
Your first required minimum distribution, or RMD, is not simply a withdrawal you make when you retire. The starting year depends on your birth year, and the answer can differ among accounts you own. Staying employed may postpone withdrawals from one workplace plan without changing the deadline for your traditional IRA. Inherited accounts follow another set of rules entirely.
As of September 7, 2026, the key milestone for many first-time recipients is age 73: People born in 1953 generally reach their first RMD year in 2026. The first payment can often wait until April 1, 2027, but that choice creates a second withdrawal deadline later in 2027. This checklist walks through the federal rules, the records to gather and the decisions to make before year-end. Start with an account inventory, not a withdrawal request, because one payment does not necessarily satisfy every account’s requirement.
1. Match your birth year to the correct starting age
Under current federal law, the RMD starting age is 73 for people born from 1951 through 1959 and 75 for those born in 1960 or later. Earlier birth years started under earlier rules. For someone born in 1953, turning 73 at any point in 2026 generally makes 2026 the first distribution year for an owned traditional IRA, even if the birthday falls on December 31.
If you were born in 1952, your first distribution year generally was 2025, with a possible first-payment extension to April 1, 2026. That deadline has already passed as of publication. Your separate 2026 distribution is due December 31, 2026. Someone born in 1954 generally does not start until 2027. These dates concern accounts you own; inheriting an account can require distributions much earlier.
Do not confuse the RMD age with Social Security’s full retirement age or Medicare eligibility. Those programs use different milestones. Also, a planned retirement date does not reset an IRA’s starting year. Record your birth date and identify the first distribution year before asking a custodian to calculate a payment.
| Birth year | General starting rule for owned traditional IRAs | What it means in 2026 |
|---|---|---|
| 1951 or earlier | RMDs began under applicable earlier starting rules | Generally an ongoing annual obligation |
| 1952 | Age 73; first distribution year was 2025 | 2025 first-payment extension ended April 1, 2026 |
| 1953 | Age 73; first distribution year is 2026 | First payment generally due by April 1, 2027 |
| 1954–1959 | Age 73 | Not yet required solely because of age |
| 1960 or later | Age 75 | Not yet required solely because of age |
2. Sort accounts before applying the still-working exception
Traditional, SEP and SIMPLE IRAs generally require owner RMDs once the applicable starting age arrives, even if you are still working. A current employer’s retirement plan may allow you to postpone RMDs until retirement. This exception generally does not cover plans left with former employers, and it is unavailable if you are a more-than-5% owner of the employer sponsoring the plan. Plan terms matter, so obtain confirmation from the administrator.
Your own Roth IRA has no lifetime RMD requirement. Designated Roth accounts in workplace plans, including Roth 401(k) and Roth 403(b) accounts, also have no owner lifetime RMD requirement under rules effective beginning in 2024. A workplace account containing both pretax and Roth money therefore needs a source-by-source review. Beneficiaries should not assume these lifetime exemptions continue after the owner dies.
Do not apply IRA calculations automatically to a pension or every annuity. Defined-benefit plans generally satisfy distribution rules through scheduled payments, while annuity arrangements can have specialized treatment. Ask the plan administrator what applies to your benefit.
| Account type | Owner lifetime RMDs? | Can current employment delay them? |
|---|---|---|
| Traditional, SEP or SIMPLE IRA | Generally yes | No |
| Current employer’s pretax 401(k) or similar plan | Generally yes | Possibly, depending on ownership and plan rules |
| Former employer’s pretax 401(k) | Generally yes | Generally no |
| Owned Roth IRA | No | Not applicable |
| Designated Roth workplace account | No | Not applicable |
3. Choose your first-payment date deliberately
For an IRA owner whose first distribution year is 2026, the first RMD can be taken during 2026 or delayed until April 1, 2027. The second RMD still must be taken by December 31, 2027. Waiting does not merge the obligations or extend the second deadline. After the first year, the normal annual deadline is December 31.
Two taxable distributions in 2027 could raise that year’s tax bill, increase the taxable portion of Social Security benefits or affect income-related Medicare premiums in a later year. Taking the first payment in 2026 spreads the distributions across two tax years, but it is not automatically better. Compare projected income, deductions and other planned withdrawals in both years before deciding. A qualified plan’s permitted retirement-based delay changes the first distribution year, so confirm that separately.
- Write down both the distribution year and payment deadline; they can fall in different calendar years.
- Ask the custodian about processing cutoffs, especially for mailed checks, securities transfers and holiday schedules.
- Review withdrawals already completed in 2026 before ordering another payment; qualifying distributions may already cover part or all of the requirement.
- Schedule a completion check before December 31 rather than treating an instruction to withdraw as proof the distribution occurred.
4. Calculate the amount using the right balance and table
For most account-based RMDs, divide the account’s December 31, 2025, balance by the applicable IRS life-expectancy factor for your age in 2026. Most owners use the Uniform Lifetime Table. At age 73, its factor is 26.5. A $530,000 year-end balance therefore produces a $20,000 RMD. Market movements during 2026 generally do not change that calculation, although special balance adjustments can apply.
If your spouse is your sole beneficiary and is more than 10 years younger, the Joint and Last Survivor Table generally applies instead. Inherited accounts can use different tables and methods. A delayed first payment still uses the balance and age for its distribution year, not the year in which the money finally leaves the account.
Custodians often provide an estimate or offer to calculate the amount, but you remain responsible for getting it right. Verify beneficiary information and tell the provider about relevant transfers or rollovers. An RMD is a minimum, not a recommended spending budget. You can withdraw more, but an extra withdrawal does not count as a credit toward next year’s requirement.
- Gather December 31, 2025, statements for every potentially covered account.
- Confirm which IRS table applies before accepting an automated calculation.
- Keep a worksheet showing each account’s calculated RMD, withdrawals already made and remaining amount.
5. Respect the limits on combining withdrawals
Calculate the RMD separately for each traditional IRA, including SEP and SIMPLE IRAs. You generally may then total those owner IRA requirements and withdraw the combined amount from one or more of those IRAs. That flexibility can help you choose which investments to sell, but it does not allow you to satisfy an IRA obligation from a 401(k).
Most workplace plans require separate satisfaction of each plan’s RMD. You generally cannot cover a former employer’s 401(k) requirement by taking extra from another 401(k). A notable exception applies to 403(b) accounts: Calculate each account’s requirement separately, then generally take the combined 403(b) amount from one or more 403(b) accounts. Some older 403(b) balances have special rules requiring administrator review.
Aggregation also stops at ownership boundaries. Spouses cannot pool their RMD obligations, even when filing a joint tax return. Do not combine an inherited IRA’s requirement with your own IRA requirement. Limited aggregation among certain inherited accounts may be possible, but only after checking the original owner and applicable beneficiary rules. Have the provider identify exactly which obligations a proposed withdrawal will satisfy.
6. Give inherited accounts their own review
An inherited account’s distribution schedule depends on the owner’s death year, whether death occurred before or on or after the required beginning date, and the beneficiary’s status. Many nonspouse individual beneficiaries inheriting after 2019 face a 10-year deadline: The account generally must be emptied by December 31 of the tenth year after death. That does not always mean they can wait until year 10.
Under final regulations effective for distribution calendar years beginning in 2025, beneficiaries subject to the 10-year rule generally must also take annual distributions in years one through nine when the owner died on or after the required beginning date. Earlier IRS relief for certain missed annual beneficiary distributions covered 2021 through 2024, not a blanket exemption for 2026. If death occurred before the required beginning date, the 10-year rule generally does not require annual payments before the final year.
- Identify whether the beneficiary is a surviving spouse, the owner’s minor child, disabled, chronically ill or not more than 10 years younger; special eligible-designated-beneficiary rules may apply.
- Check whether the owner’s death-year RMD was completed and who must take any remainder.
- Review inherited Roth accounts, trusts, estates and pre-2020 inheritances separately; do not assume the standard 10-year explanation fits.
7. Arrange taxes, confirm completion and fix errors quickly
An RMD generally counts as ordinary income to the extent the distribution is taxable. After-tax basis can change the taxable amount. Federal withholding taken from the distribution generally counts toward satisfying the gross RMD, even though less cash reaches your bank. Review state taxes and estimated-payment needs, too. An RMD cannot be rolled over or converted to a Roth account.
For eligible IRA owners age 70½ or older, a qualified charitable distribution paid directly to an eligible charity can count toward the RMD while being excluded from federal income within applicable limits. The 2026 annual QCD exclusion limit is $111,000 per individual. Confirm eligibility and arrange the direct transfer correctly; withdrawing money yourself and later donating it is not the same transaction.
Finally, reconcile completed distributions against each obligation and retain confirmations. A shortfall can trigger a 25% excise tax, reduced to 10% if corrected within the statutory correction window. The IRS may waive the tax for reasonable error when reasonable corrective steps are taken. If you missed a deadline, promptly address the shortfall and review Form 5329 and its instructions with a tax professional.
Consult current IRS guidance, your plan administrator and a qualified tax professional before acting, especially for inherited accounts or missed distributions.
AI Assistance Used — AI assistance was used in researching and drafting this article. It was reviewed, edited, and fact-checked by Nadia Clarkson before publication.