RMD Rules 2026: SECURE 2.0 Changes, Ages, and Penalties Explained
Required minimum distributions used to be simple: turn 72, start withdrawing, or pay a steep penalty. SECURE 2.0 changed the age, cut the penalty for getting it wrong, and layered in a few planning wrinkles that are easy to miss if you're only checking the headline number. Here's what actually applies in 2026.
1. The RMD starting age is 73
If you were born between 1951 and 1959, your RMDs start in the year you turn 73. If you were born in 1960 or later, the age moves up to 75 starting in 2033. This was raised from 72 by the SECURE 2.0 Act, giving most retirees an extra year of tax-deferred growth before withdrawals become mandatory.
2. Your first RMD has a special deadline
Every RMD after your first is due by December 31 of that year. Your very first one is different: you can take it as late as April 1 of the year after you turn 73. The catch is that delaying creates a two-RMD year — your delayed first distribution and your regular second distribution both land in the same tax year, which can push you into a higher bracket or trigger Medicare IRMAA surcharges. Most people are better off taking the first RMD by December 31 of the year they turn 73, even though the rules allow a delay.
3. The missed-RMD penalty, and why it's less brutal than it used to be
If you miss an RMD or take less than required, the IRS charges an excise tax on the shortfall — 25% under current rules, down from 50% before SECURE 2.0. Correct the mistake within the IRS's correction window, generally two years, and the penalty drops further to 10%. It's still a real cost, but nowhere near what it used to be, and it's fixable if you catch it early.
4. Roth accounts inside employer plans no longer have RMDs
Roth IRAs have never required lifetime RMDs for the original owner. As of 2024, that same treatment extends to Roth 401(k) and Roth 403(b) accounts — no more rolling them into a Roth IRA just to dodge a distribution requirement. This mainly matters for retirees who kept Roth savings inside an employer plan instead of an IRA.
5. Qualified charitable distributions can satisfy your RMD tax-free
If you're 70½ or older and charitably inclined, you can send up to $111,000 in 2026 directly from a traditional IRA to a qualified charity. That transfer counts toward your RMD but isn't included in your taxable income, which can also help keep your Medicare premiums and the taxable portion of your Social Security benefits lower than a standard withdrawal would.
6. How the amount is calculated
Your RMD is your account balance as of December 31 of the previous year, divided by a life-expectancy factor from the IRS's Uniform Lifetime Table. At 73, that factor is roughly 26.5, meaning a first-year RMD of about 3.77% of the balance. The factor shrinks each year, so the required percentage rises gradually as you age.
Why coordinating this with a tax professional pays off
RMDs interact with a lot of moving parts at once — your tax bracket, Medicare IRMAA thresholds, and how much of your Social Security becomes taxable. A large, uncoordinated RMD can quietly push you over more than one of these lines in the same year. Spreading withdrawals across the year instead of taking one lump sum in December, or pairing an RMD year with a QCD, are both worth modeling with a tax professional before you're locked into a distribution you can't undo.
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Frequently Asked Questions
If your money is in your current employer's 401(k) or 403(b) and you don't own more than 5% of the business, many plans let you delay RMDs from that specific account until you actually retire. This exception does not apply to IRAs, including old 401(k)s you've rolled over — those still require RMDs at 73 regardless of employment status.
No. Roth IRAs owned by the original account holder have never required lifetime RMDs. Inherited Roth IRAs follow different rules depending on the beneficiary's relationship to the original owner.
Nothing prevents it, but both distributions count as taxable income in the same calendar year, which can push you into a higher tax bracket and increase your Medicare Part B premium through IRMAA. Most retirees are better off taking their first RMD by December 31 of the year they turn 73, rather than delaying to April 1 of the following year.
Yes, as long as the QCD amount is equal to or greater than your RMD for the year (and does not exceed the $111,000 annual QCD limit for 2026). The transfer must go directly from your IRA custodian to the charity — money that passes through your hands first doesn't qualify.
The IRS gives you a correction window, generally two years, to fix a missed RMD and reduce the penalty from 25% to 10%. Filing Form 5329 and requesting a penalty waiver for reasonable cause is also an option if the miss was due to illness, a custodian error, or another documentable reason.
Find your exact required minimum distribution using the IRS Uniform Lifetime Table.