When Do RMDs Start? RMD Age Rules for 2026

SECURE 2.0 (signed December 2022) raised the required minimum distribution starting age twice — first to 73, then to 75 for those born in 1960 or later. If you have a traditional IRA, 401(k), or other tax-deferred retirement account, here's exactly when your distributions must begin and what that means for your tax planning.

Your RMD starting age depends on your birth year

Under SECURE 2.0 § 107, the age at which you must begin taking RMDs depends on the year you were born. There are two current rules:¹

Source: SECURE 2.0 Act § 107; IRS Publication 590-B (2025).¹ The "Required Beginning Date" is April 1 of the year after you reach your RMD starting age.

The April 1 first-year deadline — and the double-RMD trap

For your very first RMD, the IRS allows an extension: you can delay it until April 1 of the year after you reach your RMD starting age. This is called the Required Beginning Date (RBD).²

But this grace period comes with a tax risk. If you take your first RMD in January–April of the extension year, you still must take your second RMD (for the current year) by December 31 of that same year. You'll have two RMDs landing in one tax year — both fully taxable as ordinary income.

After the first year, every annual RMD is due by December 31. There is no April 1 extension for subsequent years.

Which accounts require RMDs?

RMD rules apply to all tax-deferred retirement accounts — but the rules differ by account type:²

The aggregation rules matter for strategy. If you have three traditional IRAs, you can satisfy the combined RMD requirement with one distribution from any of them. If you also have a 401(k) from a former employer, that plan's RMD must be taken separately — you can't use IRA distributions to satisfy it.

The still-working exception

If you're still employed at age 73 (or 75), you may be able to delay RMDs from your current employer's retirement plan — but only under specific conditions:¹

• You must still be actively employed at the company sponsoring the plan
• You must own less than 5% of the company (5% or greater owners must take RMDs regardless)
• The plan document must allow this delay (most do, but not all)

If you qualify, your current employer plan RMD can wait until April 1 of the year after you retire. This exception does not apply to IRAs — traditional IRA RMDs begin regardless of employment status. It also does not apply to old employer plans from previous jobs; only the current employer's plan qualifies.

How RMD age affects your tax planning window

The years between retirement and your RMD starting age are often the most valuable window for tax reduction strategies. During this period, most retirees have:

• Lower income than during peak working years
• Potentially lower income than they'll have once RMDs begin (which compound upward as balances grow)
• Access to lower marginal tax brackets that will close once RMDs stack with Social Security

The two strategies most effective in this window:

Roth conversions (pre-RMD): Converting traditional IRA balances to Roth reduces your future RMDs permanently. Each $100,000 converted eliminates approximately $4,000–$5,000 in annual RMDs at typical divisors — and all future growth in the Roth account is tax-free with no lifetime RMD. The window closes gradually as RMDs start stacking income. See our Roth Conversion Guide and Roth Conversion Calculator.

Qualified Charitable Distributions (QCDs from age 70½): If you're charitably inclined, QCDs allow you to send up to $111,000/year directly from your IRA to charity — excluded from MAGI entirely, even though it counts as your RMD. You can start QCDs at age 70½, before RMDs begin, to reduce your IRA balance and future required distributions. See our QCD Calculator.

What changes at the RMD starting age

Once RMDs begin, several planning constraints lock in:

• You cannot skip an RMD. The penalty for missing a distribution is 25% of the shortfall (reduced to 10% if corrected within a 2-year window). See our Missed RMD Penalty Guide.
• Roth conversions and RMDs don't substitute. Your RMD must be satisfied before any Roth conversion in the same year. You can still convert after meeting the RMD, but the RMD portion itself cannot be rolled over.
• IRMAA two-year lookback starts mattering more. RMD income affects Medicare premiums two years later. A $100,000 RMD in 2026 affects 2028 Medicare costs. See our IRMAA Planning Guide.
• Aggregation rules constrain distribution choices. Multiple IRA accounts give you flexibility; multiple 401(k) accounts each need their own RMD taken separately.

Use the RMD Calculator to project your first distribution

The IRS Uniform Lifetime Table calculates your RMD by dividing your prior-year December 31 balance by a life expectancy factor based on your age. At 73, the divisor is 26.5, producing an RMD of about 3.8% of your balance. By 80, the divisor falls to 20.2 — closer to 5% of whatever balance remains.

Our RMD Calculator projects current-year and 10-year RMDs using your balance, age, and assumed growth rate — with estimated federal tax impact.

Sources

1. IRS — Retirement Topics: Required Minimum Distributions (RMDs). SECURE 2.0 § 107: RMD age raised to 73 for individuals born 1951–1959; age 75 for those born 1960 or later. Still-working exception and 5% owner rule covered.
2. IRS Publication 590-B (2025) — Distributions from Individual Retirement Arrangements. Required Beginning Date definition; April 1 first-year deadline; aggregation rules for traditional IRAs and 403(b)s.
3. Kiplinger — New RMD Rules: Starting Age, Penalties, Roth 401(k)s, and More. Plain-language breakdown of SECURE 2.0 changes including the birth-year cohort table and Roth 401(k) lifetime RMD elimination.
4. Fidelity — How to Calculate Your First RMD. First-RMD deadline mechanics, double-RMD scenario, and account-type breakdown for which accounts require distributions.

RMD age rules verified against SECURE 2.0 § 107 and IRS Publication 590-B. Values current as of May 2026. Tax laws change; confirm current rules at irs.gov before making distribution decisions.