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In 2026, traditional IRA owners born in 1953 reach the required minimum distribution (RMD) age of 73 and owe their first RMD for that year. The IRS requires these yearly withdrawals from certain retirement accounts.
Dimov Tax CPAs apply the RMD rules 2026 owners and heirs face, and work out the tax on each withdrawal before you take it.
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Congress kept the RMD age 2025 rules for 2026. Under the SECURE Act 2.0 RMD changes, people born 1951 through 1958 reach the required minimum distribution age at 73, and those born in 1960 or later at 75. For people born in 1959 the IRS has proposed 73; that rule is not final.
A retiree must take the first RMD by April 1 of the following year, and each later one by December 31.
Congress cut the excise tax on a missed RMD to 25 percent, or 10 percent if the owner corrects within two years.
Source: Federal Register, TD 10001, July 19, 2024.
Assume a traditional IRA and no still working exception. A retiree born in 1953 then follows this calendar under the RMD rules 2026:
The IRS sets the RMD changes 2026 retirees face through regulations. The IRS published its RMD final regulations in July 2024, and they apply from 2025.
The IRS has yet to finalize a second set of proposed rules. Under Announcement 2026-7, the IRS expects them to apply no earlier than the first distribution year that starts six months after they are finalized.
Until then, the IRS requires a reasonable, good faith reading of the statute.
Born 1954. Owners reach 73 in 2027 and choose between a 2027 withdrawal and a deferral to April 1, 2028.
Born 1960 or later. That group's first RMD year is 2035, at age 75.
Pending regulations. Under Announcement 2026-7, the IRS expects any rules finalized after June 30, 2026 to apply from 2028 at the earliest.
An individual beneficiary who cannot stretch withdrawals must empty the account within ten years if the owner died after 2019.
A surviving spouse, the owner's minor child, and a disabled or chronically ill beneficiary can take withdrawals over a longer period. So can anyone no more than ten years younger than the owner.
A surviving spouse can roll the account into their own IRA or keep it as an inherited account, and we compare the two before anyone chooses.
Beneficiaries of a Roth IRA or Roth 401(k) still follow the RMD rules, even though owners owe none during their lifetime.
When an owner died after starting RMDs, a beneficiary under the ten year rule takes yearly withdrawals in years one through nine. The IRS waived penalties for certain missed yearly RMDs through 2024. From 2025, beneficiaries follow the final regulations.
| Account | RMD while the owner lives | Where the owner takes it from |
|---|---|---|
| Traditional IRA | Yes, from the RMD age | From any of the owner's non-Roth IRAs |
| 403(b) | Yes, from the RMD age | From any of the owner's 403(b) contracts |
| 401(k) or 457(b) | Yes, unless still working there | From each plan separately |
| Roth IRA or Roth 401(k) | None | No withdrawal required |
An employee still working can delay RMDs from that employer's plan until retirement, if the employer offers the delay and they own no more than 5 percent of the business. The IRS gives IRA owners no such exception.
The IRS treats the taxable part of an RMD as the recipient's ordinary income. Under IRS Publication 915, the IRS counts that income when it works out how much of a Social Security benefit is taxable.
Last year's return and each account's December 31 balance.
A CPA models the year in professional tax software with the RMD included.
Amounts, dates and withholding for each account, plus a withdrawal schedule for each inherited IRA.
A consultation with senior staff, and we credit any unused consultation time toward your return.
A CPA quotes RMD planning before the work starts. What we price against:
One IRA on a joint return is the light end; we quote more for inherited accounts and other income. These are the factors, not a quote.
Plan before the first withdrawal if you turn 73, inherit an IRA or hold several accounts. A CPA maps the amounts and the tax for 2026 and 2027.
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