Financial Basics · Income Strategies

Required Minimum Distributions (RMDs)

Definition

RMDs are mandatory annual withdrawals from traditional retirement accounts (IRA, 401(k), 403(b)) that begin at age 73 (rising to 75 in 2033). The IRS Uniform Lifetime Table determines the minimum amount each year.

Why it matters in retirement

RMDs are the government's way of collecting the taxes you deferred during your working years. They can push you into higher tax brackets, trigger IRMAA surcharges on Medicare, and make more of your Social Security taxable — all in the same year.

Key Numbers — 2026

RMD start age
73 (rising to 75 in 2033)
First-year divisor (age 73)
26.5
Penalty for missed RMD
25% (was 50%)
Reduced penalty if corrected
10%

Pros

  • Forces distribution of deferred tax
  • Income to live on
  • QCDs can satisfy RMDs tax-free

Cons

  • Pushes into higher brackets
  • Triggers IRMAA
  • Makes Social Security taxable
  • 25% penalty if missed

Common mistakes

  • Missing the first RMD deadline (April 1 of year after turning 73)
  • Not aggregating IRAs correctly (401(k)s don't aggregate with each other)
  • Ignoring QCDs — $108K/yr of tax-free charitable giving
  • Failing to plan Roth conversions before RMDs start

Related

Want help applying this to your situation?

Take the free Retire Ready Score to see where you stand.

Take the Free Assessment →