What is the current age for starting Required Minimum Distributions (RMDs)?

As of 2026, the general age for beginning Required Minimum Distributions (RMDs) from most tax-deferred retirement accounts is **73**. This age was raised from 72 by the SECURE Act 2.0.

What happens if I miss an RMD deadline?

If you fail to take your full Required Minimum Distribution by the deadline, the IRS imposes an excise tax penalty. As of 2026, this penalty is **25%** of the amount not distributed, which can be reduced to 10% if the shortfall is corrected promptly.

Can I avoid RMDs by converting to a Roth IRA?

Yes, converting funds from a traditional IRA or 401(k) to a Roth IRA can help you avoid future RMDs on those specific assets during your lifetime. Roth IRAs are not subject to RMDs for the original owner, though you will pay income taxes on the converted amount in the year of conversion.

Are Roth IRAs subject to RMDs?

No, Roth IRAs are exempt from Required Minimum Distributions during the original owner's lifetime. However, beneficiaries who inherit a Roth IRA are generally subject to RMD rules, typically the 10-year distribution rule, though the distributions themselves are tax-free.

Can I use my RMD for charitable donations?

Yes, if you are age 70½ or older, you can make a Qualified Charitable Distribution (QCD) directly from your IRA to an eligible charity. This distribution counts towards your RMD for the year and is excluded from your taxable income, up to a maximum of $105,000 as of 2026.

How do RMDs work if I'm still employed?

If you are still working for the employer sponsoring your 401(k) or 403(b) plan at age 73 and are not a 5% owner, you can typically delay RMDs from that specific plan until you retire. However, this "still-working exception" does not apply to traditional IRAs; you must still take RMDs from your IRAs.

What is the 10-year rule for inherited IRAs?

The 10-year rule generally applies to non-spousal beneficiaries who inherited an IRA from someone who died after December 31, 2019. It requires the entire inherited account to be distributed by the end of the calendar year containing the 10th anniversary of the original owner's death. If the original owner had already started RMDs, the beneficiary must also take annual RMDs during years 1-9.

Required Minimum Distributions: Rules & Strategies | One…