Traditional IRA RMD Rules — Calculation, Deadlines & Aggregation
What are the Required Minimum Distribution rules for a Traditional IRA?
Traditional IRA Required Minimum Distributions begin at age 73 for those born 1951–1959 (age 75 for those born 1960 or later). The annual RMD equals the December 31 prior-year account balance divided by the IRS Uniform Lifetime Table distribution period for your age.
One of the most taxpayer-friendly rules for traditional IRAs is the aggregation rule: if you own multiple traditional IRAs (including SEP IRAs and SIMPLE IRAs), you calculate the total RMD across all accounts but can satisfy the entire obligation by taking the distribution from any one IRA. You are not required to take a separate distribution from each account.
All traditional IRA distributions are taxed as ordinary income in the year received. Distributions do not qualify for capital gains rates regardless of how long the funds were invested.
Calculate Your 2026 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31 prior-year IRA balance ÷ IRS distribution period
Key RMD Rules
- 1RMD starting age: 73 for those born 1951–1959; 75 for those born 1960+ (effective 2033/2035).
- 2Aggregation allowed: calculate the RMD across all traditional IRAs, but take the total from any one (or more) IRA of your choice.
- 3SEP IRAs and SIMPLE IRAs are aggregated with traditional IRAs for RMD purposes.
- 4Inherited IRAs cannot be aggregated with your own IRAs — they are calculated and distributed separately.
- 5Deadline: December 31 each year (April 1 of the following year for the very first RMD only).
- 6Penalty: 25% excise tax on the shortfall (10% if corrected in the correction window).
Common RMD Mistakes to Avoid
- ⚠Taking each IRA's RMD separately when aggregation is allowed — you can satisfy all traditional IRA RMDs from a single account.
- ⚠Confusing traditional IRA aggregation rules with 401(k) rules — 401(k) plans cannot be aggregated with IRAs; each must be taken from that plan.
- ⚠Including Roth IRA balances in the RMD calculation — Roth IRAs have no RMD requirement during the owner's lifetime.
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.