For 2026, an owner of a traditional, SEP, or SIMPLE IRA generally has an RMD if they were born in 1953 or earlier. The usual calculation starts with the account's December 31, 2025 balance and divides it by the applicable IRS life-expectancy factor. Most owners use the Uniform Lifetime Table, but inherited accounts and an owner whose sole beneficiary is a spouse more than 10 years younger use different rules.
This guide addresses federal owner rules at a planning level. It does not calculate inherited-account distributions, resolve employer-plan documents, determine taxable basis, or replace advice from a tax professional or plan administrator.
Who generally must take a 2026 RMD?
An owner born in 1953 or earlier generally must take an RMD for 2026 from traditional IRAs and IRA-based plans such as SEP and SIMPLE IRAs. Someone born in 1954 or later generally does not have an owner RMD for 2026 solely because of age. A beneficiary can have a distribution requirement at a younger age, but inherited-account rules depend on the original owner's date of death, the beneficiary category, and other facts.
Employer plans require separate attention. A 401(k), 403(b), governmental 457(b), profit-sharing plan, or other defined-contribution plan can be subject to RMD rules. Some current employees may be able to delay distributions from a current employer's plan until retirement if the plan permits and the ownership rules allow it. That exception does not defer an IRA RMD, and a plan document can require an earlier start.
When does the starting age change from 73 to 75?
The current framework generally uses age 73 for people born from 1951 through 1959 and age 75 for people born in 1960 or later. The statutory text created an overlap for people born in 1959; Treasury's proposed regulations assign that group age 73, while the final regulation reserved the point for further rulemaking. This technical issue does not change the 2026 result: a person born in 1959 is only age 67 during 2026 and has no age-based owner RMD that year.
| Birth year | General starting age | 2026 owner RMD? |
|---|---|---|
| 1950 or earlier | Earlier age rules applied | Generally yes |
| 1951 to 1953 | 73 | Generally yes |
| 1954 to 1958 | 73 | No, not yet |
| 1959 | 73 under proposed Treasury rule; verify before the first year | No, not yet |
| 1960 or later | 75 | No, not yet |
Do not use age alone for an inherited IRA or a retirement account owned by someone who has died. Beneficiary rules are a separate decision tree.
How is a 2026 owner IRA RMD calculated?
The basic formula is:
December 31, 2025 adjusted account balance / applicable life-expectancy factor = 2026 RMD.
For example, an IRA owner who is age 73 in 2026 and properly uses the Uniform Lifetime Table has a factor of 26.5. A $265,000 year-end balance divided by 26.5 produces a $10,000 RMD. An owner age 74 has a factor of 25.5, so a $255,000 balance also produces a $10,000 RMD. Custodians commonly calculate IRA RMDs, but the account owner remains responsible for the correct amount.
The balance can require adjustments for transactions such as an outstanding rollover that was not in an account at the prior year-end. An annuity, qualified longevity annuity contract, or unusual plan asset can also require a different calculation. Treat a custodian estimate as an important cross-check, not proof that every account and special rule was included.
Which IRS life-expectancy table applies?
Most IRA owners calculating their own RMD use Table III, the Uniform Lifetime Table. An owner uses Table II, the Joint and Last Survivor Life Expectancy Table, when the owner's spouse is the sole beneficiary and is more than 10 years younger. Table I, the Single Life Expectancy Table, is used in beneficiary situations rather than for the ordinary owner calculation.
What is the 2026 RMD deadline?
Most 2026 RMDs must be withdrawn by December 31, 2026. The first RMD has a special option: an eligible owner can delay that first distribution until April 1 of the following calendar year. Someone born in 1953 generally reaches the applicable age in 2026, so their 2026 RMD can generally be taken as late as April 1, 2027.
Delaying does not move the next RMD. The 2027 RMD is still generally due by December 31, 2027. Waiting can therefore place two taxable distributions in 2027. That may affect marginal tax brackets, taxation of Social Security benefits, Medicare income-related premiums in a later year, withholding, estimated taxes, and other income-sensitive items. Those effects require a tax projection; the later deadline is not automatically the better choice.
Which accounts follow the owner RMD rules?
Traditional IRAs, SEP IRAs, and SIMPLE IRAs generally require lifetime owner RMDs. Employer-sponsored plans such as 401(k), 403(b), and governmental 457(b) plans also generally participate, subject to plan terms and possible still-working rules. Roth IRAs and designated Roth accounts in 401(k) or 403(b) plans do not require lifetime distributions while the owner is alive under current rules. Beneficiaries of Roth accounts can still face post-death distribution requirements.
An RMD is a minimum, not a maximum. An owner can withdraw more, but an excess distribution does not create credit against a later year's RMD. The RMD for a year is also not eligible for rollover treatment. Identify and distribute the required portion before attempting a rollover or conversion involving the same account.
Can RMDs from several accounts be combined?
For multiple traditional, SEP, and SIMPLE IRAs owned by the same person, calculate the RMD for each IRA separately. The owner can generally add those IRA amounts and take the total from one or more of those IRAs. This flexibility does not mean every retirement account can be mixed together.
Employer-plan RMDs generally cannot be satisfied from an IRA, and one 401(k) generally cannot satisfy another plan's RMD. Certain 403(b) accounts have their own aggregation rule. Inherited IRAs also require careful grouping by original owner and beneficiary status. Keep a worksheet by account instead of using one household total.
How do taxes, QCDs, and withholding interact with an RMD?
A traditional IRA distribution is generally included in ordinary income except for a properly calculated nontaxable portion, such as recovery of after-tax basis. Form 8606 and the pro-rata rules can matter when traditional, SEP, or SIMPLE IRAs contain nondeductible contributions. RetireStride does not determine taxable basis from the gross distribution.
A qualified charitable distribution can count toward an IRA RMD when all QCD requirements are met, including direct payment by the IRA trustee to an eligible organization and the age requirement. The annual exclusion limit is indexed, and deductible IRA contributions made after age 70 1/2 can reduce the excludable amount. Verify the current tax-year limit and documentation before directing the transfer.
Federal or state withholding from a distribution can help cover tax, but withholding does not change the gross amount distributed for RMD purposes. A late-year withholding strategy can have different estimated-tax treatment from an ordinary estimated payment. Coordinate the gross distribution, net cash received, charitable transfer, and tax payment rather than treating them as the same number.
What if an RMD is missed or too small?
The amount not distributed as required may be subject to a 25% federal excise tax. The rate can be reduced to 10% when the shortfall is corrected within the applicable correction window and the other requirements are met. The IRS can waive the tax for reasonable error when reasonable steps are being taken to correct it, but waiver is not automatic.
Take action promptly: calculate the shortfall, ask the custodian or plan administrator about completing the distribution, preserve records, and review Form 5329 and its current instructions. A prior-year failure, inherited account, owner death, annuity contract, or plan error should be reviewed with a CPA, enrolled agent, attorney, or other qualified professional rather than corrected from a general article.
A practical year-end RMD workflow
- Inventory accounts by owner, account type, custodian, and beneficiary status.
- Confirm the December 31, 2025 balance for every account.
- Separate owner accounts from inherited accounts.
- Determine the applicable age, table, factor, and deadline for each account.
- Calculate each account separately before applying any permitted aggregation.
- Decide whether distributions will be cash, securities in kind, QCDs, or a combination, and confirm custodian processing deadlines.
- Plan gross amounts and withholding with the expected tax return in view.
- Save statements and confirmations, then reconcile the total before December 31.
Use the anonymous 2026 owner IRA RMD calculator for a supported Uniform Lifetime Table estimate, and review the public calculation methodology for its formula and exclusions. The calculator runs in the browser and does not store the balance entered.
RetireStride provides educational planning information, not individualized tax, investment, legal, or plan-administration advice. Federal guidance, plan terms, account ownership, beneficiary facts, and tax reporting can change the answer. Confirm a distribution with the current IRS guidance, the custodian or plan administrator, and a qualified professional when the tax consequence is material.