If I turn 73 in December, when is my RBD?

April 1 of the following year. If you turn 73 in December 2026, your first RMD covers 2026 (calculated using December 31, 2025 balance and the factor for age 73), and is due by April 1, 2027. The second RMD (for 2027, calculated using December 31, 2026 balance and age 74 factor) is due December 31, 2027.

What if I was born in 1960 — when do my RMDs start?

Under SECURE 2.0, if you were born in 1960 or later, your RMD beginning age is 75. Your first RMD covers the year you turn 75, and must be taken by April 1 of the following year (or December 31 of the year you turn 75 if you prefer to avoid the two-RMD-year problem).

Does a rollover from a 401(k) to an IRA change my RBD?

Potentially. A 401(k) RBD can be delayed past 73 if you are still working (still-working exception). Once you roll the 401(k) into an IRA, IRA rules apply — the IRA does not have a still-working exception. If you are still working and over 73 with an old employer's 401(k), rolling it to an IRA may trigger RMDs immediately. Consult a tax advisor before rolling a 401(k) to an IRA while still employed past age 73.

Guide

RMD Required Beginning Date — April 1 Rule and First Distribution Deadline

What is the Required Beginning Date for RMDs and how does the April 1 rule work?

The Required Beginning Date (RBD) is the specific date by which you must take your very first Required Minimum Distribution. For most retirees, the RBD is April 1 of the year following the year you reach your required beginning age (73 under current law).

The April 1 extension is a one-time election. All subsequent RMDs are due by December 31 of each year. Understanding the RBD is critical for first-year RMD planning.

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Key RMD Rules

1IRA owners: RBD = April 1 of the year following the year you turn 73 (born 1951–1959) or 75 (born 1960+).
2401(k) and workplace plan owners: RBD = April 1 of the year following the later of: (a) the year you turn 73/75 or (b) the year you retire — unless you are a 5% owner.
35% owners of the plan sponsor: RBD = April 1 of the year following the year you turn 73/75, regardless of employment status.
4If you delay the first RMD to April 1, you must take both the first-year RMD and the second-year RMD by December 31 of that same year.
5Distributions taken before the RBD are voluntary (not RMDs) but are still taxable.
6The RBD concept matters for inherited accounts: if the owner died before or after the RBD changes the inherited account distribution rules.

The Two-RMD Year Problem

Example: You turn 73 in 2026. You delay your first RMD to April 1, 2027. Your first RMD (for 2026) must be taken by April 1, 2027. Your second RMD (for 2027) must be taken by December 31, 2027. Result: both RMDs are in 2027 taxable income. If each RMD is $15,000, that is $30,000 of extra income in a single year — potentially pushing you into a higher bracket, increasing Social Security taxation, or triggering IRMAA. Most advisors recommend taking the first RMD by December 31, 2026 to avoid this.

Pre-RBD Death vs. Post-RBD Death for Inherited Accounts

The RBD matters for inherited IRA distribution rules. If the original owner dies BEFORE the RBD: non-spouse beneficiaries subject to the 10-year rule simply need to empty the account by December 31 of the 10th year — no annual distributions required during years 1–9. If the owner dies ON or AFTER the RBD: beneficiaries subject to the 10-year rule must also take annual distributions during years 1–9 (calculated using the Single Life Table) AND empty the account by year 10.

Common RMD Mistakes to Avoid

⚠Thinking you can always delay the first RMD to April 1 indefinitely — the April 1 extension only applies to the very first RMD.
⚠Delaying without accounting for the double distribution — two RMDs in one year can push you into a higher tax bracket.
⚠401(k) participants: assuming retirement date does not matter — for workplace plans (non-owners), the RBD is tied to retirement, not just age.

Related RMD Tools & Guides

RMD CalculatorFull interactive calculator with tax estimate RMD HubAll RMD guides, tables, and tools RMD Deadlines & TimingAnnual deadlines after the first year RMD Beginners GuideFull overview of RMD rules RMD Planning ChecklistStep-by-step checklist including first RMD Legislative History & ChangesHow SECURE 2.0 changed the start age 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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