RMD Aggregation Rules — How to Handle Multiple IRA Accounts
Can you combine RMDs from multiple IRAs and take from just one account?
IRA RMD aggregation is one of the most useful (and misunderstood) rules in retirement planning. If you own multiple traditional IRAs, you calculate the required distribution for each account separately, then add them together — and you can satisfy the entire combined RMD by taking all of it from any single IRA.
This flexibility is powerful for tax and investment management. You can choose to take the RMD from your lowest-performing IRA (preserving better-performing assets), from an IRA holding the least-desirable investment, or from whichever account makes the most sense for your overall strategy.
Aggregation is allowed only within certain account types. Traditional, SEP, and SIMPLE IRAs aggregate together. 401(k) plans, 403(b) plans, and 457(b) plans each require separate distributions — they cannot be combined with IRAs or with each other.
Calculate Your 2026 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
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Formula
Total IRA RMD = Sum of each IRA's (balance ÷ factor). Take total from any one IRA.
Key RMD Rules
- 1Traditional + SEP + SIMPLE IRAs: aggregate all balances; take combined RMD from any one IRA.
- 2401(k) plans: each plan must take its own RMD — no aggregation with IRAs or other 401(k)s.
- 3403(b) plans: can aggregate across multiple 403(b) accounts within the same employer; no cross-aggregation with IRAs.
- 4Inherited IRAs: cannot aggregate with your own IRAs — separate RMD per inherited account.
- 5Roth IRAs: no RMD required, not included in any aggregation calculation.
Aggregation Rules by Account Type
Traditional IRA, SEP IRA, and SIMPLE IRA: AGGREGATE (combine all, take from any one). 401(k): SEPARATE (each plan takes its own RMD). 403(b): PARTIALLY aggregate within same plan. 457(b): SEPARATE. Roth IRA: NO RMD. Roth 401(k): NO RMD (since 2024). Inherited IRA: SEPARATE from own accounts.
Common RMD Mistakes to Avoid
- ⚠Taking a 401(k) RMD from an IRA — this is not permitted; the 401(k) RMD must come from the 401(k) plan.
- ⚠Including Roth IRA balances in the aggregation calculation — Roth IRAs have no RMD and do not count.
- ⚠Forgetting inherited IRAs in the calculation — they require separate RMDs and cannot be included in the owner's aggregation.
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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.