401(k) RMD Rules — When to Start, How to Calculate, Still-Working Exception
What are the RMD rules for a 401(k) plan?
401(k) Required Minimum Distributions follow the same age rules as IRAs (starting at 73 for those born 1951–1959), but with two critical differences: 401(k) RMDs cannot be aggregated across plans, and the still-working exception may allow you to delay distributions from your current employer's plan.
If you own multiple 401(k) plans, each plan must calculate and distribute its own RMD separately. You cannot combine 401(k) RMDs the way you can aggregate traditional IRA RMDs. For example, if you have a current employer 401(k) and two old employer 401(k)s, the two old plans each require their own distribution.
Roth 401(k) accounts have been exempt from RMDs since January 1, 2024, thanks to SECURE 2.0. Only the pre-tax portion of a 401(k) requires an RMD.
Calculate Your 2026 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
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Formula
RMD = December 31 prior-year 401(k) balance ÷ IRS distribution period (per plan)
Key RMD Rules
- 1Each 401(k) plan calculates and distributes its own RMD separately — no aggregation across plans allowed.
- 2Still-working exception: if you are still employed by the company sponsoring the 401(k) and do not own more than 5% of the company, you may delay that plan's RMD until retirement.
- 3Still-working exception does NOT apply to old 401(k)s from former employers — those require RMDs at the normal age.
- 4Roth 401(k) accounts: no RMD required starting 2024 (SECURE 2.0 eliminated Roth employer plan RMDs).
- 5Pre-tax 401(k) and Roth 401(k) accounts in the same plan: only the pre-tax portion is subject to the RMD.
Common RMD Mistakes to Avoid
- ⚠Trying to satisfy multiple 401(k) RMDs by taking the full amount from one plan — each plan must distribute its own RMD.
- ⚠Assuming the still-working exception applies to old employer plans — it only covers the current employer's active plan.
- ⚠Including Roth 401(k) balances in the RMD calculation after 2023 — Roth 401(k)s are no longer subject to RMDs.
Related RMD Tools & Guides
Frequently Asked Questions
Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.