RMD Rules for 2026
Updated September 2026 · Figures based on current IRS rules (SECURE Act and SECURE 2.0)
The core RMD rules: start at 73 (75 if born 1960 or later), take the first RMD by April 1 of the next year and every later one by December 31, withdraw at least balance ÷ IRS divisor, and pay a 25% penalty (10% if corrected quickly) on anything you miss.
1. RMD age
73 if born 1951–1959; 75 if born 1960 or later. See the RMD age chart.
2. Deadlines
First RMD: April 1 of the year after you reach RMD age. All others: December 31. Details and the double-RMD trap in when RMDs start.
3. Accounts covered
| Account | RMDs for the owner? |
|---|---|
| Traditional IRA, SEP IRA, SIMPLE IRA | Yes |
| 401(k), 403(b), 457(b), profit-sharing plans | Yes (still-working exception may apply) |
| Roth IRA | No |
| Roth 401(k) / Roth 403(b) | No, from 2024 onward |
| Inherited IRA or plan | Yes, under beneficiary rules |
4. How much
RMD = December 31 balance of the previous year ÷ distribution period from the Uniform Lifetime Table (or the Joint Life table if your spouse is sole beneficiary and more than 10 years younger). Full walkthrough: how to calculate RMD.
5. Aggregation: which account to withdraw from
- IRAs (traditional, SEP, SIMPLE): add up the RMDs and take the total from any one or more IRAs.
- 403(b)s: same — total them and take from any 403(b).
- 401(k) and 457(b): each plan's RMD must come from that plan.
- Inherited IRAs can only be aggregated with other IRAs inherited from the same person.
6. Penalty for missing an RMD
The excise tax is 25% of the amount you should have withdrawn but didn't. It drops to 10% if you take the missed amount and file a corrected return within the correction window (generally by the end of the second year after the year it was missed). You report it on Form 5329 and can request a full waiver for reasonable error by attaching an explanation.
7. Still-working exception
If you still work for the employer that sponsors your 401(k) or 403(b), and you own 5% or less of it, you can usually delay that plan's RMDs until April 1 after you retire. It doesn't apply to IRAs or to plans from former employers.
8. RMDs can't be rolled over
You can't roll an RMD into another IRA or plan or convert it to a Roth. The first money you withdraw in an RMD year counts toward the RMD, so take the RMD before doing a Roth conversion.
9. Qualified charitable distributions (QCDs)
From age 70½ you can send money directly from an IRA to a qualifying charity. A QCD counts toward your RMD and is excluded from taxable income, up to an annual limit that is indexed to inflation ($108,000 for 2025).
10. Taxes and withholding
RMDs from pre-tax accounts are taxed as ordinary income. You can have federal (and often state) tax withheld. Large RMDs can raise the taxable share of your Social Security benefits and your Medicare Part B and D premiums through IRMAA.
11. Inherited accounts
Beneficiaries follow separate rules: the spouse options, the life-expectancy method for eligible beneficiaries, and the 10-year rule — with annual RMDs if the owner had already started theirs. See the inherited IRA RMD calculator.
12. Year of death
If an owner dies after their required beginning date without taking that year's full RMD, the beneficiary must take the remainder by December 31 of the year of death.
Frequently asked questions
What is the penalty for not taking an RMD?
25% of the shortfall, reduced to 10% if corrected within the correction window. You can ask the IRS to waive it for reasonable error on Form 5329.
Can I take my RMD from any account?
For IRAs, yes — total the RMDs and take them from any IRA. Each 401(k) plan's RMD must come from that plan.
Can I reinvest my RMD?
Not in a retirement account, but you can reinvest it in a regular taxable brokerage account.
Does a QCD count toward my RMD?
Yes. A qualified charitable distribution from an IRA counts toward the RMD and isn't taxable income.