What if I miss the December 31 RMD deadline?

The penalty for missing an RMD was reduced by SECURE 2.0 from 50% to 25% of the shortfall (and 10% if corrected within the Correction Window). For example, if you should have taken $10,000 but took nothing, the penalty is up to $2,500. You can request a penalty waiver from the IRS using Form 5329 — first-time misses due to reasonable error are often waived.

Can I take my RMD early in the year?

Yes. You can take your RMD any time during the calendar year — January through December. Some retirees prefer taking it in January to get it done; others wait until December to maximize growth. There is no restriction on when during the year you take it, only on the deadline by which it must be completed.

Does a Roth conversion affect my RMD deadline?

You must satisfy your RMD before converting the remainder to Roth. The RMD amount itself cannot be converted to Roth — it must first be distributed (and taxed). Only after the RMD is satisfied can you convert additional traditional IRA funds to Roth for that year.

What is the required beginning date for 401(k) RMDs?

For most 401(k) participants, the required beginning date is April 1 of the year following the year you turn 73 (or reach plan's required age) or retire, whichever is later — if you qualify for the still-working exception. If you are a 5% owner, the required beginning date is April 1 of the year following the year you turn 73, regardless of employment status.

Guide

RMD Deadlines and Timing Rules — When Must You Take Your RMD?

When is the deadline to take my Required Minimum Distribution?

For most years, your RMD must be taken by December 31 of the distribution year. However, for your very first RMD (the year you reach your required beginning age), you have a one-time option to delay until April 1 of the following year.

This April 1 extension is a one-time election — after your first RMD, all subsequent RMDs are due by December 31 each year. Delaying the first RMD often means taking two RMDs in one year, which can spike your taxable income.

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Key RMD Rules

1Standard annual deadline: December 31 of the RMD year.
2First RMD exception: you may delay to April 1 of the year after you reach RMD age (73 under current law).
3If you delay the first RMD to April 1, you must also take the second RMD by December 31 of that same year — two RMDs in one calendar year.
4Deadline for qualified plans (401k, 403b): generally the same as IRAs, but plan rules may impose earlier deadlines.
5No extension for rollovers or transfers — the December 31 deadline still applies even if you moved funds during the year.
6If December 31 falls on a weekend, the deadline does not extend — distributions must be received by December 31.

Should You Delay Your First RMD to April 1?

The April 1 delay allows more time for tax-deferred growth but creates a two-RMD year. Example: If you turn 73 in 2026, you can delay your first RMD to April 1, 2027. But you must also take your 2027 RMD by December 31, 2027 — so in 2027, you take two distributions. This doubles taxable income for 2027, potentially pushing you into a higher bracket or triggering IRMAA. Most tax advisors recommend taking the first RMD by December 31, 2026, to spread the tax impact over two years.

Year-End Planning: Taking Your RMD on Time

Set a reminder in October or November to initiate your RMD. Processing times for IRA withdrawals typically take 3–5 business days, and year-end is a busy period for custodians. If you are using the RMD to fund a QCD (charitable distribution), initiate the transfer at least 3–4 weeks before December 31 to ensure the funds reach the charity in time.

Common RMD Mistakes to Avoid

⚠Waiting until late December to take your RMD — processing delays can cause you to miss the deadline.
⚠Delaying the first RMD to April 1 without accounting for the second RMD due December 31 of the same year — this results in two taxable distributions in one year.
⚠Assuming a rollover satisfies the RMD — you must take the RMD amount before completing any rollover from that account.

Related RMD Tools & Guides

RMD CalculatorFull interactive calculator with tax estimate RMD HubAll RMD guides, tables, and tools Required Beginning DateApril 1 rule for your very first RMD Missed Deadline ConsequencesWhat happens if you miss December 31 RMD Planning ChecklistYear-by-year checklist to stay compliant Aggregating Multiple AccountsCoordinating deadlines across multiple IRAs RMD at Age 73Distribution factor 26.5 — first RMD year RMD Table 2026Current year distribution factors

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.

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