Quick Answer
As of July 2025, required minimum distributions 2026 are governed by SECURE 2.0 Act rules that raised the RMD starting age to 73 for most retirees. Inherited IRA holders now face a strict 10-year depletion rule. New life expectancy tables from the IRS also reduce annual withdrawal amounts compared to prior years.
The rules governing required minimum distributions 2026 have shifted significantly from prior years, driven by the SECURE 2.0 Act signed into law in December 2022. Under current IRS regulations, account holders born in 1951 or later must begin taking RMDs at age 73, a change codified under IRS Retirement Topics: Required Minimum Distributions. Understanding these rules is essential for anyone managing a traditional IRA, 401(k), or inherited retirement account.
Getting RMDs wrong in 2026 carries a penalty of up to 25% of the amount not withdrawn — reduced from 50% under SECURE 2.0, but still a costly mistake for retirees and beneficiaries alike.
What Age Do RMDs Start in 2026?
In 2026, most retirees must begin taking required minimum distributions at age 73. This applies to anyone born between 1951 and 1959. The SECURE 2.0 Act further raises that threshold to age 75 for those born in 1960 or later — though that change does not take full effect until 2033.
Prior to the SECURE Act of 2019, the RMD starting age was 70½. SECURE 1.0 raised it to 72, and SECURE 2.0 moved it again to 73. This progression reflects Congressional intent to allow retirees more time for tax-deferred compounding, according to the full text of SECURE 2.0 (H.R. 2954).
Which Accounts Require RMDs?
RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, and most 457(b) plans. Roth IRAs held by the original owner are explicitly exempt from RMDs during the owner’s lifetime — a key advantage for long-term tax planning. If you are weighing account types, our comparison of Traditional IRA vs Roth IRA for late starters covers this distinction in depth.
Key Takeaway: RMDs in 2026 begin at age 73 for anyone born between 1951 and 1959, per IRS RMD rules. Roth IRAs owned by the original account holder remain exempt, making them a powerful tax-deferral tool.
How Are RMD Amounts Calculated in 2026?
Your RMD is calculated by dividing your account balance as of December 31 of the prior year by a life expectancy factor from the IRS Uniform Lifetime Table. For 2026, this means using your December 31, 2025 balance. The IRS updated these tables in 2022 to reflect longer life expectancies, which modestly reduced annual required withdrawals.
For example, a 75-year-old with a $500,000 IRA balance uses a life expectancy factor of 24.6 from the IRS Publication 590-B. That produces an RMD of approximately $20,325 for the year. Spouses who are the sole beneficiary and more than 10 years younger may use the Joint and Last Survivor Table, which results in a lower RMD.
What Happens if You Miss an RMD?
Missing an RMD triggers an excise tax of 25% on the shortfall. However, SECURE 2.0 reduced this penalty to 10% if the missed distribution is corrected within two years. The IRS also has a correction program under IRS Revenue Procedure 2016-55 for certain errors.
Key Takeaway: To find your 2026 RMD, divide your December 31, 2025 account balance by your IRS life expectancy factor — a 75-year-old uses a factor of 24.6, per IRS Publication 590-B. Missing the deadline risks a penalty of up to 25% of the undistributed amount.
| Age in 2026 | IRS Life Expectancy Factor | RMD on $500,000 Balance |
|---|---|---|
| 73 | 26.5 | $18,868 |
| 75 | 24.6 | $20,325 |
| 80 | 20.2 | $24,752 |
| 85 | 16.0 | $31,250 |
| 90 | 12.2 | $40,984 |
What Changed for Inherited IRA RMDs in 2026?
Inherited IRA rules are one of the most consequential changes in the required minimum distributions 2026 landscape. Most non-spouse beneficiaries who inherited an IRA after January 1, 2020 are now subject to the 10-year rule, meaning the entire account must be depleted by the end of the tenth year following the original owner’s death.
The IRS finalized regulations in July 2024 — published under Treasury Decision 9988 in the Federal Register — that confirmed annual RMDs are also required during years 1 through 9 if the original owner had already begun taking RMDs. This clarification reversed earlier IRS guidance that had created widespread confusion among beneficiaries and financial advisors.
Who Qualifies as an Eligible Designated Beneficiary?
Eligible Designated Beneficiaries (EDBs) are exempt from the 10-year rule. This group includes surviving spouses, minor children of the deceased (until they reach majority), disabled individuals, chronically ill individuals, and beneficiaries not more than 10 years younger than the original owner. EDBs may still stretch distributions over their own life expectancy.
“The final RMD regulations provide critical clarity that beneficiaries subject to the 10-year rule must also take annual distributions in years 1 through 9 when the original account owner had started RMDs. Ignoring this requirement will generate significant tax penalties.”
If you recently rolled over an inherited 401(k) into an inherited IRA, the common 401k rollover mistakes guide outlines errors that can inadvertently trigger distribution deadlines you may not be aware of.
Key Takeaway: Non-spouse beneficiaries inheriting IRAs after 2019 must empty the account within 10 years and take annual RMDs in years 1–9 if the original owner had begun distributions, per IRS final regulations effective 2025. Violating either requirement triggers a 25% excise tax.
How Do Roth Conversions Affect RMDs in 2026?
Converting traditional IRA or 401(k) funds to a Roth IRA before RMD age can permanently reduce or eliminate future required minimum distributions. Because Roth IRAs have no RMD requirement during the owner’s lifetime, every dollar converted is one fewer dollar subject to mandatory annual withdrawals.
Roth conversions are taxable in the year they occur, so the strategy requires careful planning to avoid pushing income into a higher bracket or triggering IRMAA (Income-Related Monthly Adjustment Amount) surcharges on Medicare premiums. The Social Security Administration uses a two-year lookback for IRMAA thresholds, meaning a large 2026 conversion could affect 2028 Medicare costs.
Qualified Charitable Distributions as an RMD Strategy
A Qualified Charitable Distribution (QCD) allows IRA owners aged 70½ or older to donate up to $105,000 directly from their IRA to a qualified charity in 2024, with annual adjustments for inflation. QCDs count toward the RMD but are excluded from taxable income. This is among the most tax-efficient strategies available to retirees, according to Fidelity’s QCD planning guide.
Retirees building a broader strategy might also explore Solo 401(k) options for self-employed income, which can interact with RMD rules if still actively working.
Key Takeaway: Roth conversions before age 73 reduce future RMD obligations since Roth IRAs carry no lifetime withdrawal mandate. Separately, QCDs allow donations of up to $105,000 annually from an IRA tax-free, satisfying RMD requirements without adding to taxable income, per Fidelity’s retirement guidance.
What Are the RMD Deadlines for 2026?
The standard deadline for taking an RMD is December 31, 2026. The one exception applies to your very first RMD: if 2026 is the first year you are required to take a distribution, you may delay it until April 1, 2027. However, delaying creates a double distribution year — you must still take your 2027 RMD by December 31, 2027.
Doubling up distributions in one calendar year can push you into a higher federal income tax bracket and may trigger IRMAA surcharges. Most financial planners recommend taking the first RMD by December 31 of the year you turn 73 to avoid compressing income. For retirees still building their plan, our article on how to start saving for retirement in your 40s addresses earlier-stage strategies that can reduce future RMD exposure.
For those with multiple IRAs, you may aggregate the total RMD across all traditional IRAs and take the full amount from any one or combination of accounts. 401(k) plans do not allow this aggregation — each plan requires its own separate RMD calculation and withdrawal.
Key Takeaway: The 2026 RMD deadline is December 31, 2026 for most retirees. First-time RMD takers may defer to April 1, 2027, but doing so creates two taxable distributions in 2027. IRS guidance recommends taking the first RMD on schedule to avoid bracket compression, per the IRS RMD topic page.
Frequently Asked Questions
What is the RMD age in 2026?
The RMD starting age in 2026 is 73 for individuals born between 1951 and 1959. Those born in 1960 or later will not face RMDs until age 75, a change that takes effect in 2033 under the SECURE 2.0 Act.
Do Roth IRAs have required minimum distributions in 2026?
No. Roth IRAs held by the original owner are exempt from required minimum distributions 2026 rules for the owner’s lifetime. However, inherited Roth IRAs held by non-spouse beneficiaries are subject to the 10-year depletion rule.
What happens if I don’t take my RMD in 2026?
Failing to take a required minimum distribution in 2026 triggers an excise tax of 25% of the shortfall. If corrected within two years, the penalty drops to 10% under SECURE 2.0 reforms. Always file IRS Form 5329 to report and correct a missed RMD.
Are required minimum distributions taxed as ordinary income in 2026?
Yes. RMDs from traditional IRAs and pre-tax 401(k) accounts are taxed as ordinary income in the year withdrawn. They do not receive capital gains treatment. This makes strategic timing of withdrawals — including QCDs and Roth conversions — especially important.
Can I take more than my required minimum distribution in 2026?
Yes. You may always withdraw more than the required minimum. However, the excess does not count toward future years’ RMDs. Over-withdrawing increases your taxable income for that year without reducing future obligations.
How do the 2026 RMD rules affect inherited IRAs from a spouse?
Surviving spouses have special options. They may roll the inherited IRA into their own IRA — delaying RMDs until their own applicable age — or treat the inherited IRA as their own. This flexibility is not available to non-spouse beneficiaries, who must follow the 10-year rule.
Sources
- IRS — Retirement Topics: Required Minimum Distributions (RMDs)
- IRS Publication 590-B — Distributions from Individual Retirement Arrangements
- Federal Register — Treasury Decision 9988: Required Minimum Distributions Final Rule (2024)
- U.S. Congress — SECURE 2.0 Act (H.R. 2954)
- IRS — FAQs: Required Minimum Distributions
- Fidelity — Qualified Charitable Distributions: A Tax-Smart Way to Give
- Social Security Administration — Medicare IRMAA Premium Adjustments