What is the RMD age in 2026?

Your RMD age in 2026 depends on your birth year. If you were born from 1951 to 1959, your RMD age is 73. If you were born in 1960 or later, your RMD age is 75. If you were born in 1950 or earlier, you are already past RMD age.

How do I calculate my required minimum distribution?

Divide your prior December 31 balance by your IRS life expectancy factor. For 2026, use your December 31, 2025 balance and your age on December 31, 2026. Most owners use the Uniform Lifetime Table. For example, $500,000 divided by 26.5 at age 73 equals $18,867.92.

Do Roth IRAs have required minimum distributions?

No, Roth IRA owners never have RMDs during their lifetime. You can leave the money untouched as long as you live. Your beneficiaries must take RMDs after you die, usually within 10 years. Roth 401(k)s also have no lifetime RMDs since 2024.

What is the penalty for missing an RMD in 2026?

The penalty is 25 percent of the amount you failed to take. If you correct the mistake within two years, the penalty drops to 10 percent. You must file IRS Form 5329 and take the missed amount promptly. The IRS may waive the penalty for reasonable cause.

Can I delay my first RMD until April 1?

Yes, you can delay your first RMD until April 1 of the year after you reach RMD age. But you must then take two RMDs in that second year. That can raise taxes and Medicare premiums. Most people should take the first RMD by December 31 instead.

Do I have to take RMDs if I am still working at 73?

You must still take RMDs from IRAs and old 401(k)s even if you work. You may be able to delay RMDs from your current employer’s 401(k) until you retire. This is called the still-working exception. It does not apply if you own more than 5 percent of the company.

Can a QCD satisfy my RMD?

Yes, a qualified charitable distribution can satisfy all or part of your RMD. You must be at least 70.5 years old. The gift must go directly from your IRA to a qualified charity. The limit was $108,000 for 2025 and is indexed for inflation for 2026.

Required Minimum Distributions 2026 | One Percent Finance

Last Updated: November 13, 2026

Required Minimum Distributions (RMDs) Guide for 2026 If you turn 73 this year, the IRS expects you to start withdrawing from your retirement accounts. According to IRS rules updated by SECURE 2.0, more than 4 million Americans will take required minimum distributions in 2026. Many will pay more tax than needed because they miss deadlines or take the wrong amount. Required minimum distributions feel complex. The rules change by birth year and account type. Penalties still apply if you skip a withdrawal. Taxes can push you into a higher bracket if you plan poorly. This guide solves those problems. You will learn exactly who must take RMDs in 2026. You will see how to calculate your amount with real examples. You will discover proven ways to lower taxes and avoid penalties. > Required Minimum Distributions (RMDs) Definition: Required minimum distributions are IRS-mandated yearly withdrawals from most tax-deferred retirement accounts starting

at age 73 or 75. The amount is based on your prior year-end balance divided by an IRS life expectancy factor. What Are Required Minimum Distributions and How RMD Rules Work in 2026 Required minimum distributions are the way the IRS collects tax on savings that grew tax deferred. You got a tax break when you contributed to a 401(k) or traditional IRA. The IRS now wants its share. RMDs force you to withdraw a minimum amount each year after a certain age. The rules changed a lot in recent years. The SECURE Act raised the starting age from 70.5 to 72. SECURE 2.0 raised it again to 73 and 75. For 2026, your birth year controls your start date. Understanding these basics helps you avoid costly errors. You can plan withdrawals on your terms instead of rushing in December. RMD Age Rules by Birth Year for 2026 Your RMD

age depends on when you were born. This rule comes from SECURE 2.0, signed in December 2022. Here is how it works in 2026: Born in 1950 or earlier: Your RMD age was 72. You should already be taking RMDs. Born from 1951 to 1959: Your RMD age is 73. If you turn 73 in 2026, this is your first RMD year. Born in 1960 or later: Your RMD age is 75. You do not take RMDs yet. For example, Lisa was born in June 1953. She turned 73 in June 2026. She must take her first RMD for 2026. She can take it by December 31, 2026. Or she can delay it until April 1, 2027. Financial advisors recommend that you mark your RMD age early. Knowing your start year gives you time to plan taxes and Roth conversions. RMD age — the age when the IRS requires you

to start yearly withdrawals from tax-deferred accounts. Which Accounts Require RMDs in 2026 Not every retirement account has an RMD. The key test is whether the account holds pre-tax dollars. Accounts that require RMDs for owners in 2026 include: Traditional IRAs and SEP IRAs SIMPLE IRAs 401(k), 403(b), and 457(b) plans Profit-sharing and money purchase plans Inherited IRAs and inherited Roth IRAs Accounts that do not require RMDs for the original owner include: Roth IRAs during your lifetime Roth 401(k) and Roth 403(b) accounts starting in 2024 The Roth 401(k) change is major. Before 2024, Roth 401(k)s had RMDs. SECURE 2.0 ended that rule. Now you can leave Roth 401(k) funds untouched for life if you want. If you still work at age 73, you may delay 401(k) RMDs from your current job. This is called the still-working exception. It does not apply to IRAs. It does not apply to