When Do RMDs Start?
Updated September 2026 · Figures based on current IRS rules (SECURE Act and SECURE 2.0)
RMDs start in the year you reach your RMD age (73 if born 1951–1959, 75 if born 1960 or later). You can take that first RMD as late as April 1 of the following year. Every RMD after that is due by December 31.
Your RMD timeline
| Year of birth | RMD age | First RMD year | Deadline for first RMD |
|---|---|---|---|
| Before July 1, 1949 | 70½ | Year you turned 70½ | Already passed |
| July 1, 1949 – 1950 | 72 | 2021 – 2022 | Already passed |
| 1951 | 73 | 2024 | April 1, 2025 |
| 1952 | 73 | 2025 | April 1, 2026 |
| 1953 | 73 | 2026 | April 1, 2027 |
| 1954 | 73 | 2027 | April 1, 2028 |
| 1955 | 73 | 2028 | April 1, 2029 |
| 1956 | 73 | 2029 | April 1, 2030 |
| 1957 | 73 | 2030 | April 1, 2031 |
| 1958 | 73 | 2031 | April 1, 2032 |
| 1959 | 73 | 2032 | April 1, 2033 |
| 1960 or later | 75 | Year you turn 75 (2035 at the earliest) | April 1 of the following year |
The April 1 rule and the "double RMD" year
Delaying your first RMD to April 1 doesn't skip it — it just moves it into the next calendar year, where your second RMD is also due by December 31. Both are taxable in that year.
Example: Linda was born in 1953 and turns 73 in 2026. Her IRA was worth $600,000 on December 31, 2025, so her 2026 RMD is $600,000 ÷ 26.5 = $22,641.51.
- Option 1: take it by December 31, 2026. In 2027 she takes only her 2027 RMD.
- Option 2: delay it to April 1, 2027. In 2027 she takes both the 2026 RMD ($22,641.51) and the 2027 RMD (based on her December 31, 2026 balance) — roughly $45,000 of extra taxable income in one year.
Delaying makes sense if your income in the first year is unusually high (for example, your last year of work) and will fall the next. Otherwise, taking the first RMD in its own year usually costs less tax. Doubling up can also push you into a higher Medicare IRMAA bracket two years later.
Deadlines at a glance
| RMD | Deadline |
|---|---|
| First RMD (year you reach RMD age) | April 1 of the next year |
| Every later RMD | December 31 of that year |
| 401(k) while still working (not a 5% owner) | April 1 after the year you retire |
| Inherited IRA RMD | December 31 each year (no April 1 extension) |
Tips for meeting the deadline
- Don't wait until the last week of December: custodians get busy and a transfer that settles in January counts for the wrong year.
- Many custodians let you set up automatic monthly, quarterly or yearly RMD payments.
- You can ask for federal tax withholding on the RMD; tax withheld late in the year counts as if paid evenly, which can help you avoid estimated-tax penalties.
- If you miss an RMD, take it as soon as you notice and file Form 5329. The 25% penalty drops to 10% when corrected promptly, and you can ask the IRS to waive it for reasonable cause. More in RMD rules.
Frequently asked questions
When do RMDs start?
In the year you reach your RMD age: 73 if you were born 1951–1959, 75 if born 1960 or later.
When is my first RMD due?
By April 1 of the year after you reach RMD age. All later RMDs are due by December 31.
Should I delay my first RMD to April 1?
Only if your income will be lower the following year. Delaying means two RMDs are taxed in the same year.
When do RMDs start for people born in 1953?
In 2026, with the first RMD due by April 1, 2027.