Understanding Required Minimum Distributions in 2026 and Beyond
Clear guidance on current RMD ages, calculation methods, and planning strategies under the rules in effect for 2026.
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Required Minimum Distributions (RMDs) are the amounts that owners of traditional IRAs, 401(k)s, and similar tax-deferred retirement accounts must begin withdrawing after reaching a certain age. Failure to take the full RMD results in a significant excise tax.
Current RMD Ages
Under current law (SECURE 2.0), the RMD age is 73 for individuals born between 1951 and 1959. Those born in 1953 reach age 73 in 2026 and must begin RMDs. The age is scheduled to rise to 75 for those born in 1960 or later, beginning in 2033. The first RMD can be delayed until April 1 of the year following the year the account owner turns 73, but doing so requires two distributions in that following year, which can push the recipient into a higher tax bracket.
How RMDs Are Calculated
RMD amounts are calculated by dividing the prior year-end account balance by a life-expectancy factor from the IRS Uniform Lifetime Table (or Joint Life table in limited cases). The percentage that must be withdrawn therefore rises gradually with age.
Roth IRAs are not subject to RMDs during the original owner’s lifetime. Roth 401(k) and Roth 403(b) accounts also became free of lifetime RMDs beginning in 2024.
Planning Opportunities
Planning opportunities include:
Roth conversions in years before RMDs begin, especially in lower-income years.
Qualified charitable distributions (QCDs) from IRAs after age 70½, which can satisfy part or all of an RMD while excluding the amount from taxable income.
Coordinating withdrawals across multiple account types to manage tax brackets and Medicare premiums.
An asset management firm can project future RMDs, model the tax impact, and integrate distribution planning with the overall retirement income strategy so that required withdrawals support rather than disrupt the client’s goals.
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