Required Minimum Distributions in 2026: RMD Age, Calculation Rules, Penalties, and Roth 401(k) Changes
Required minimum distributions can turn retirement savings into taxable income whether or not you need the money for living expenses. In 2026, the key questions are straightforward but important: When do RMDs begin, how much must you withdraw, which accounts can be combined, and what happens if you miss the deadline?
People born from 1951 through 1959 generally begin RMDs at age 73. Those born in 1960 or later generally begin at age 75. Meanwhile, designated Roth 401(k), Roth 403(b), and governmental Roth 457(b) accounts are no longer subject to lifetime RMDs for the original owner.
What Required Minimum Distributions Mean in 2026
A required minimum distribution, or RMD, is the minimum amount that an account owner generally must withdraw each year from certain tax-deferred retirement accounts after reaching the applicable starting age.
RMDs exist because contributions and investment earnings in traditional retirement accounts may remain untaxed for decades. The rules prevent an account owner from deferring federal income tax on pre-tax retirement savings indefinitely.
Accounts that may be subject to RMDs include:
- Traditional IRAs
- Rollover IRAs containing pre-tax money
- SEP IRAs
- SIMPLE IRAs
- Traditional 401(k) accounts
- Traditional 403(b) accounts
- Governmental 457(b) plans
- Other qualified employer-sponsored retirement plans
An RMD generally counts as ordinary taxable income in the year it is distributed. An exception may apply to the portion representing previously taxed basis, such as nondeductible traditional IRA contributions. IRA owners with after-tax basis generally use IRS Form 8606 to determine the taxable and nontaxable portions of a distribution.
Taking a distribution does not necessarily mean spending it. After paying any applicable tax, an account owner can transfer the remaining cash to a taxable brokerage account, savings account, or another non-retirement use. However, the RMD itself generally cannot be rolled over or converted to a Roth IRA.
RMD Age in 2026: Who Must Start Taking Distributions?
The RMD starting age depends primarily on the account owner’s date of birth. Under the SECURE 2.0 Act, people born from 1951 through 1959 generally start at age 73. People born in 1960 or later generally start at age 75.
| Birth date | RMD starting age | General first distribution year |
|---|---|---|
| Before July 1, 1949 | 70½ | Year the person reached age 70½; RMDs should already have begun |
| July 1, 1949 through December 31, 1950 | 72 | 2021 for those born in 1949; 2022 for those born in 1950 |
| 1951 through 1959 | 73 | Year of birth plus 73, ranging from 2024 through 2032 |
| 1960 or later | 75 | Year of birth plus 75, beginning in 2035 |
For example, someone born in 1953 turns 73 in 2026 and generally has a 2026 RMD. Someone born in 1960 does not begin at 73; that person’s first RMD year generally will be 2035, when the person turns 75.
The still-working exception
A current employer’s retirement plan may permit an employee to postpone RMDs from that plan until retirement. This exception generally applies only when the individual does not own more than 5% of the business sponsoring the plan and the plan’s terms support the later starting date.
The exception does not normally extend to a former employer’s plan. It also does not apply to traditional, rollover, SEP, or SIMPLE IRAs. Someone who continues working at age 73 could therefore have no current-employer-plan RMD but still owe an RMD from a traditional IRA or an old 401(k).
2026 RMD Deadlines and the Two-RMD Trap
After the first distribution year, an RMD is generally due by December 31 each year. The first RMD has a special deadline: it may generally be postponed until April 1 of the year following the year in which the account owner reaches the applicable RMD age.
Consider a person who turns 73 in 2026:
- The person’s first RMD is the 2026 RMD.
- That distribution may be taken during 2026 or delayed until April 1, 2027.
- The 2027 RMD must still be withdrawn by December 31, 2027.
Delaying the first distribution can therefore place two taxable RMDs in 2027. That additional income may push part of the taxpayer’s income into a higher federal or state tax bracket, increase the taxable portion of Social Security benefits, affect deductions or credits, or contribute to higher Medicare income-related monthly adjustment amounts in a later year.
Before delaying a first RMD, compare both options based on projected tax brackets, Medicare IRMAA exposure, charitable-giving plans, available deductions, and cash-flow needs. Deferral is useful in some cases, but it is not automatically the lowest-tax choice.
How to Calculate an RMD for 2026
The basic 2026 RMD formula is:
December 31, 2025 account balance ÷ applicable IRS distribution period = 2026 RMD
Most account owners use the IRS Uniform Lifetime Table. The applicable divisor is based on the owner’s age during the distribution year and can be found in IRS Publication 590-B.
RMD calculation example
Assume an account had a balance of $200,000 on December 31, 2025, and the applicable distribution period is 25.5. The estimated 2026 RMD would be:
$200,000 ÷ 25.5 = $7,843.14
The account owner would need to withdraw approximately $7,843 for 2026, subject to the custodian’s rounding practices and any adjustments required under IRS rules. Because an RMD is a minimum rather than a maximum, the owner may withdraw more. An excess distribution generally does not reduce the following year’s RMD.
When accounts can and cannot be combined
Owners of multiple traditional, rollover, SEP, and SIMPLE IRAs generally calculate an RMD for each IRA, add the required amounts together, and withdraw the combined total from one or more eligible IRAs.
Workplace plans usually follow different rules. A separate RMD generally must be calculated and withdrawn from each 401(k), governmental 457(b), or other qualified workplace plan. Multiple 403(b) accounts have a special aggregation rule that may allow their RMDs to be combined and withdrawn from one or more 403(b) accounts.
Account owners should not assume that an extra IRA withdrawal satisfies a separate 401(k) RMD. The account categories and aggregation rules must be reviewed independently.
When the Joint and Last Survivor Table applies
A different calculation table may apply when the account owner’s spouse is the sole beneficiary for the entire year and is more than 10 years younger than the owner. The IRS Joint and Last Survivor Table generally produces a longer distribution period and a smaller RMD than the Uniform Lifetime Table.
RMD Penalties in 2026 and How to Fix a Missed Distribution
Under current rules, the excise tax on an RMD amount not withdrawn by the deadline can be 25% of the shortfall. The tax may be reduced to 10% when the failure is corrected during the applicable correction window, which is generally no later than the end of the second tax year after the missed RMD year and may close earlier under certain IRS actions.
For example, if someone was required to withdraw $8,000 but took only $5,000 by the deadline, the potential excise tax would be based on the $3,000 shortfall—not the full $8,000 RMD.
The IRS may waive the excise tax when the shortfall resulted from reasonable error and the taxpayer is taking reasonable steps to correct it. A waiver is not automatic.
Typical steps after discovering a missed RMD
- Calculate the amount that should have been distributed.
- Withdraw the missed amount as soon as practical.
- Keep statements and confirmations documenting the corrective distribution.
- Review the current instructions for IRS Form 5329.
- File the form and a reasonable-cause explanation if requesting a waiver.
Contact the plan administrator, IRA custodian, or a qualified tax professional when the shortfall is substantial, the calculation is uncertain, or multiple tax years are involved. Inherited accounts also require special attention because their deadlines and payout rules can differ from those for an original account owner.
Roth 401(k) RMD Changes: What No Longer Applies
SECURE 2.0 eliminated lifetime RMDs for designated Roth accounts in 401(k), 403(b), and governmental 457(b) plans, effective for tax years beginning after December 31, 2023. As a result, the original account owner generally does not have to take an RMD from these Roth workplace accounts in 2026.
This was a significant change from the pre-2024 rules. Previously, Roth 401(k) and Roth 403(b) accounts were generally subject to RMDs even though Roth IRAs were not. The change places designated Roth workplace accounts on more similar footing with Roth IRAs during the original owner’s lifetime.
Two limitations remain important:
- Inherited accounts: A beneficiary who inherits a Roth IRA or designated Roth workplace account may still be subject to beneficiary distribution rules.
- Tax-free withdrawal requirements: Eliminating lifetime RMDs does not make every Roth withdrawal automatically tax-free. Qualified-distribution rules, including the applicable Roth five-year rule and age or other qualifying requirements, still matter.
Tax Planning and 2026 RMD Action Checklist
Account owners cannot avoid a required distribution simply because they do not need the cash. They can, however, plan the timing and tax payments associated with it.
Ways to manage the tax impact
- Use withholding: Elect federal and, when applicable, state income-tax withholding from the distribution.
- Review estimated payments: Adjust quarterly estimated tax payments if withholding will not cover the added liability.
- Spread withdrawals across the year: Monthly or quarterly distributions can support budgeting and reduce the risk of missing the December deadline.
- Coordinate investment sales: Plan which holdings will supply the cash rather than waiting until the final days of the year.
- Review the first-year deadline: Compare taking the first RMD in the starting year with postponing it and potentially recognizing two RMDs the next year.
Qualified charitable distributions
An eligible IRA owner age 70½ or older may make a qualified charitable distribution, or QCD, by directing IRA funds to an eligible charity. A properly completed QCD can count toward the year’s IRA RMD while generally keeping the qualifying amount out of adjusted gross income.
The indexed QCD limit for 2026 is reported as $111,000 per eligible individual, subject to final IRS guidance and confirmation for the tax year. The transfer must generally move directly from the IRA custodian to the eligible charity. Donor-advised funds, private foundations, and certain supporting organizations generally do not qualify.
RMDs and Roth conversions
An RMD cannot be converted to a Roth IRA. When an account owner is subject to an RMD, the required amount generally must be distributed before additional funds from that account are treated as eligible for a Roth conversion.
For example, if an IRA owner has a $10,000 RMD and wants to convert another $30,000, the owner generally must first distribute the $10,000 RMD. The separate $30,000 may then be converted, assuming the normal conversion requirements are satisfied.
2026 year-end RMD checklist
- Confirm which accounts are subject to RMDs.
- Collect each account’s December 31, 2025 balance.
- Verify the correct IRS distribution table and divisor.
- Calculate the requirement separately for each account before applying aggregation rules.
- Identify each IRA custodian’s and plan administrator’s processing deadline.
- Decide whether to use a lump sum or scheduled withdrawals.
- Arrange federal and state tax withholding or update estimated payments.
- Complete any intended QCDs early enough for the custodian and charity to process them.
- Confirm that every required withdrawal was completed by the applicable deadline.
- Retain account statements, distribution confirmations, and tax documents.
What to Do Next
Start by listing every IRA and workplace retirement plan you own, along with your birth date, employment status, beneficiary designation, and each account’s prior-year-end balance. Then confirm the calculations and deadlines with the relevant custodians or plan administrators.
RMD rules and tax outcomes depend on account type, beneficiary status, employment status, ownership in an employer’s business, prior-year balances, and individual tax circumstances. This article provides general educational information and should not be treated as personalized financial, tax, or legal advice. Consult a qualified professional when applying the rules to a specific situation.