2026 RMD Deadline: Dec. 31 for Most Accounts, April 1, 2027 for a First Withdrawal

The required minimum distribution (RMD) deadline for 2026 is Thursday, Dec. 31, 2026, according to the Internal Revenue Service (IRS), which says that “for each year after your required beginning date, you must withdraw your RMD by December 31.” Someone reaching age 73 in 2026 can wait until Thursday, April 1, 2027, for the first one. This page lays out both dates, the IRS divisors for ages 73 to 80, a hypothetical worked example and a printable checklist.

When is the 2026 RMD deadline?

The rules cover a traditional individual retirement arrangement (IRA) and employer plans such as a 401(k). RMDs begin “when you reach age 73,” the IRS says. The first RMD is due by “April 1 of the year following the calendar year in which you reach age 73.” Every later year’s RMD is due by Dec. 31. The dates below are computed from that rule.

Who you are	RMD due	Date
Already taking RMDs	2026 RMD	Thu., Dec. 31, 2026
Turned 73 in 2026 (born in 1953)	First RMD, for 2026	Thu., April 1, 2027
Turned 73 in 2026 (born in 1953)	Second RMD, for 2027	Fri., Dec. 31, 2027
Turns 73 in 2027 (born in 1954)	First RMD, for 2027	Thu., April 1, 2028

What happens if you turn 73 in 2026?

The IRS notes that “for the first year following the year you reach age 73, you will generally have two required distribution dates.” If you wait until April 1, 2027, to take the first RMD, you also owe the 2027 RMD by Fri., Dec. 31, 2027. The December 2026 printable calendar and the April 2027 printable calendar are a simple way to mark the two dates. More IRS dates are in the 2027 IRS deadlines story.

IRA or 401(k): does the first RMD differ?

	IRA	401(k) and similar employer plans
First RMD due	April 1 after the year you reach 73	April 1 after the year you reach 73, but see the retirement rule below
Still working	No delay for IRAs	May delay until the year you retire, unless you are a 5% owner of the business sponsoring the plan
Several accounts	Calculate each IRA separately; withdraw the total from one or more IRAs	Take the RMD separately from each plan account

The IRS frequently asked questions (FAQs) page states that employer plan participants who are still working “can delay taking their RMDs until the year in which they retire,” with the 5% owner exception, and that this does not apply to IRAs. The IRS also warns that “a retirement plan document may require you to begin receiving distributions after you reach age 73, even if you’re still employed,” so check your plan’s own rules. For 401(k) and 457(b) plans, the IRS FAQs says RMDs “must be taken separately from each of those plan accounts.”

How is an RMD calculated?

An RMD is the account balance as of Dec. 31 of the preceding year divided by a factor from the IRS Uniform Lifetime Table (listed in Publication 590-B, Appendix B). Factors for ages 73 to 80:

Age in 2026	Factor
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2

A hypothetical example, not advice for any account: a $500,000 balance on Dec. 31, 2025, and an owner who is 75 in 2026 gives $500,000 divided by 24.6, or $20,325.20 for 2026. Your own figure depends on your balances and your custodian’s statement.

Do Roth accounts have RMDs?

Not during the owner’s life. The IRS says Roth IRAs require no withdrawals while the owner is alive, and the same holds for “designated Roth accounts in a 401(k) or 403(b) plan while the account owner is alive.”

What is the penalty for missing an RMD?

The IRS says you “may have to pay a 25% excise tax on the amount not distributed as required,” with a “10% if withdrawn within 2 years” rate. The Form 5329 instructions describe the additional tax as 25% of the excess accumulation, reduced to 10% if you meet certain requirements. The correction window ends on the earliest of three events: the date a notice of deficiency is mailed, the date the tax is assessed, or the last day of the second taxable year that begins after the end of the taxable year in which the tax is imposed.

What about inherited accounts?

For owners who died after Dec. 31, 2019, the IRS FAQs say “the entire balance … must be distributed within ten years,” with exceptions for a surviving spouse, a minor child, a disabled or chronically ill person, and a person not more than ten years younger than the owner.

Qualified charitable distribution limit for 2026

In Notice 2025-67, the IRS said the qualified charitable distribution limit is “increased from $108,000 to $111,000” for 2026.

RMD checklist and printable

The printable below lists the three RMD dates and the steps to do first: find each account’s Dec. 31, 2025 balance, look up the factor, calculate each IRA and plan separately, and ask your custodian how long processing takes. The IRS page does not give custodian processing times, so check with yours. Other year-end money dates are in the flexible spending account (FSA) year-end deadline story, and the health savings account (HSA) contribution deadline falls in April 2027. A printable yearly calendar shows all of it on one page.