The 2026 RMD rules combine the SECURE 2.0 starting ages, firm deadlines, and steep penalties. Here is the complete, current breakdown.
Who must take RMDs in 2026
In 2026, RMDs apply to owners of traditional IRAs, SEP and SIMPLE IRAs, 401(k)s, 403(b)s, 457(b) plans, and the federal Thrift Savings Plan. Your starting age is 73 if you were born between 1951 and 1959, and 75 if you were born in 1960 or later. Roth IRAs are exempt during the owner's lifetime, and as of 2024 so are Roth 401(k) and Roth 403(b) accounts. If you are still working and do not own 5% or more of your employer, you may delay RMDs from your current 401(k) under the still-working exception.
Deadlines and how to calculate
Annual RMDs are due by December 31. Your first RMD can be delayed until April 1 of the year after you reach starting age, though that bunches two distributions into one tax year. To calculate, divide your December 31, 2025 balance by your IRS Uniform Lifetime Table factor. IRA RMDs can be totaled and taken from any one IRA, while each 401(k) generally must be distributed from its own plan. Confirm whether a younger spouse or an inherited account requires a different IRS table.
Penalties and the Medicare impact
Missing an RMD triggers a 25% IRS excise tax on the shortfall, reduced to 10% if corrected within two years via Form 5329. RMDs also raise your taxable income, which can increase Medicare premiums through IRMAA. Call 1-800-MEDIGAP (dial 1-800-633-4427) to learn how your 2026 distributions affect your Medicare costs and how to plan around them.