Required Minimum Distributions (RMDs): The Basics
Published November 4, 2026
A required minimum distribution (RMD) is the least amount you must withdraw from certain retirement accounts in a year. The rules cover traditional IRAs, SEP and SIMPLE IRAs, and many employer plans such as 401(k) and 403(b) plans. A Roth IRA owner is not required to take withdrawals while alive. IRS: Retirement topics, RMDs
Which age applies
The SECURE 2.0 Act raised the RMD age in steps. Under section 107, the RMD age is:
- 73 if you turn 72 after December 31, 2022, and turn 73 before January 1, 2033. This covers people born from 1951 through 1958.
- 75 if you turn 74 after December 31, 2032. This covers people born in 1960 or later.
People born in 1959 may fall under both rules. Check IRS.gov or Pub. 590-B before you plan that year. Older rules used age 70½ or 72, and those do not apply to most people now. IRS: Notice 2026-13, section 107 · IRS: Pub. 590-B
When the first RMD is due
For a traditional IRA, your first RMD is due by April 1 of the year after the year you reach the RMD age. After that, each RMD is due by December 31 of that year. If you wait until April 1, you will have two withdrawals in one year: the first by April 1, and the second by December 31. IRS: Retirement topics, RMDs
How the amount is figured
Your RMD is your account balance as of December 31 of the prior year, divided by a life expectancy number from an IRS table. In most cases, the Uniform Lifetime Table applies. A different table can apply when the sole beneficiary is a spouse who is more than 10 years younger. IRS: Retirement topics, RMDs
Illustration only: Suppose your December 31 balance was $100,000, and the table number for your age is 25. The RMD would be $4,000. The number 25 is a round example here, not a table value. Use the actual IRS table for your situation.
Taxes on RMDs
Withdrawals from a traditional IRA are generally taxable income. The part of the account that was already taxed, called basis, is not taxed again. You can take more than the RMD. The extra does not reduce the RMD for a later year. IRS: Pub. 590-B
If you take too little
If you withdraw less than the required amount, the shortfall can be subject to an excise tax. Pub. 590-B covers the rules for insufficient distributions. Do not guess. Check the IRS guidance for the year in question. IRS: Pub. 590-B
Inherited accounts
If you inherited an IRA, the RMD rules for beneficiaries are different. They depend on who inherited the account and when the owner died. Read the IRS guidance for beneficiaries before you take a withdrawal. IRS: Pub. 590-B
Common mistakes
- Using the wrong balance date. The balance is as of December 31 of the prior year.
- Counting contributions made after December 31 of the prior year. The IRS says to disregard them for this year's RMD.
- Assuming an RMD is due only once. Each later year has its own December 31 due date.
Checklist
- Find your birth year, then your RMD age (73 or 75).
- Note the December 31 balance of each traditional IRA for the prior year.
- Use the correct IRS table for your situation.
- Mark the April 1 date for your first RMD and December 31 for later years.
- Keep the Form 1099-R that the plan or IRA sends after a distribution.
- Confirm whether an account is a Roth IRA, which has no RMD while you are alive.
If you are still deciding between account types, read Traditional IRA Contributions: How the Tax Deduction Works.
General information, not advice for your return.
Sources: IRS: Retirement topics, RMDs (https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds); IRS: Notice 2026-13, section 107 (https://www.irs.gov/pub/irs-drop/n-26-13.pdf); IRS: Pub. 590-B (https://www.irs.gov/publications/p590b) This is general information, not advice about your specific return.
