Updated October 17, 2026. Quick answer: A required minimum distribution (RMD) is the minimum an owner must take from a traditional IRA each year. Publication 590-B puts the first one off to April 1 of the year after the year the owner reaches age 73, and every later year is due by December 31. For 2026 that means December 31, 2026 for most owners, and April 1, 2027 for an owner who reaches that age in 2026.
Related reading on this site: IRS Publication 590-B.
Form 5329 for 2025, read code by code: Form 5329 lines 52 and 53 and Form 5329 lines 54 and 55.
Quick reference
| Item | As printed unless it names a 2026 or 2027 date, which is computed here |
|---|---|
| Year after the year the owner reaches age 73 | December 31 of that year |
| First required distribution | April 1 of the year after the year the owner reaches age 73 |
| If that age is reached in 2026 | April 1, 2027 for the first, December 31, 2027 for the next |
| Tax if distributions fall short | 25% of the amount not distributed, or 10% in the correction window |
The two deadlines in the publication
Publication 590-B states the first-year rule this way: “If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach your applicable required beginning date.”
After that first year the date moves back to the end of the year: “The required minimum distribution for any year after the year you reach age 73 must be made by December 31 of that later year.”
The publication states both in one place under excess accumulations: “Generally, you must begin receiving distributions by April 1 of the year following the year in which you reach age 73.” “The required minimum distribution for any year after the year in which you reach age 73 must be made by December 31 of that later year.”
The IRS retirement plan and IRA RMD FAQ gives the same two dates in one example: “you can delay taking the first RMD until April 1 of the following year.” “If you reach age 73 in 2024, you must take your first RMD by April 1, 2025, and the second RMD by Dec. 31, 2025.” That example is for 2024, and the 2026 version is computed in the next section.
The ages and birth years behind the age 73 trigger are on the RMD basics page, which owns those rules.
The 2026 and 2027 dates
Applying the printed rules to the calendar gives the following dates. Each is computed here, not published by the IRS.
| Case | Year of the distribution | Deadline, computed here, not published by the IRS |
|---|---|---|
| A year after the year of reaching age 73 | 2026 | December 31, 2026, a Thursday |
| The year of reaching age 73 | 2026 | April 1, 2027, a Thursday, for the 2026 distribution |
| The year after reaching age 73 | 2027 | December 31, 2027, a Friday, for the 2027 distribution |
Which row applies depends on the year the owner reaches age 73. The publication spells out the ordering: “You must receive at least a minimum amount for each year starting with the year before the year that contains your required beginning date.”
Two RMDs in one calendar year
An owner who waits until April 1 for the first distribution has a second one due the same year. The first-year rule says the April 1 date is for the year before, and the later-year rule says December 31 is for the current year. For an owner who reaches age 73 in 2026, the 2026 distribution is due by April 1, 2027 and the 2027 distribution is due by December 31, 2027, so both can land in calendar year 2027.
| Illustration, not an IRS example | Amount |
|---|---|
| 2026 distribution, taken by April 1, 2027 | $10,000 |
| 2027 distribution, taken by December 31, 2027 (assumed for the illustration; the total is computed below) | $10,400 |
| Total received in calendar year 2027 | $10,000 plus $10,400 is $20,400 |
The $10,000 and $10,400 are made-up figures for the illustration. The sum is $10,000 plus $10,400 and makes $20,400 in all. How each year’s amount is found is shown in the publication’s own example: “He figured his required minimum distribution of $1,450 for 2025 ($38,400 ÷ 26.5).”
The publication also says a first-year distribution can help the next deadline: “any amount distributed in the year you become age 73 will be credited toward the amount that must be distributed by April 1 of the following year.” Beyond that, extra money does not carry forward: “if you receive more than your required minimum distribution in 1 year, you can’t treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year.”
The tax for missing the deadline
The publication prices a short distribution: “you may have to pay a 25% excise tax for that year on the amount not distributed as required.”
A reduced rate exists inside a window: “You may be subject to a reduced additional tax rate of 10% of the amount not distributed, if, during the correction window, you take a distribution of the amount on which the tax is due” and file a return that reflects it. As an illustration, not an IRS example, a $10,000 shortfall at 25% is $10,000 times 25%, or $2,500; at 10% it is $10,000 times 10%, or $1,000.
Relief is also described: “If the excess accumulation is due to reasonable error, and you have taken, or are taking, steps to remedy the insufficient distribution, you can request that the tax be waived.” “Use Form 5329 to report the tax on excess accumulations.” The steps after a miss are walked through on the missed RMD page.
What counts toward the amount
Distributions that are RMDs cannot be rolled over: “Amounts that must be distributed (required minimum distributions) during a particular year aren’t eligible for rollover treatment.” “A qualified charitable distribution will count towards your required minimum distribution.”
If a person owns several accounts the amount may be pooled in some cases. The publication covers that under its More than one IRA heading, and a calculator is on the RMD calculator page.
The edition read for this page is Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs), for use in preparing 2025 returns, and the IRS RMD FAQ web page, which are the versions irs.gov served when they were read on 2026-10-17. The 2026 and 2027 calendar dates below are computed here by applying the printed rules and are not published by the IRS. Check the revision printed on the publication you are using, because a later revision can change the rules and the tax rates.
Common mistakes
- Waiting for April 1 every year. The publication allows the April 1 date for the first distribution only, and the required minimum distribution for any later year must be made by December 31 of that later year.
- Forgetting that a delayed first RMD stacks on the next one. The April 1 distribution is for the first year and the next year’s distribution is still due by December 31, so two distributions can fall in one calendar year.
- Assuming a large withdrawal one year covers the next. The publication says the excess over the required minimum is not treated as part of any later year’s distribution, apart from the amount taken in the year the owner reaches the first-year age, which counts toward the April 1 amount.
Related: RMD basics for ages 73 to 75, what to do after a missed RMD, RMD calculator, first RMD calculator, and RMD table for 2026.
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Answer againSources
- IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), for 2025 returns: https://www.irs.gov/pub/irs-pdf/p590b.pdf
- IRS, Retirement plans FAQs regarding required minimum distributions: https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.