What is the required minimum distribution (RMD) age in 2026?

TL;DR. Under SECURE 2.0, the RMD start age is 73 for individuals born 1951 through 1959, and 75 for individuals born in 1960 or later. For 2026, anyone who turns 73 during the year — those born in 1953 — must take their first RMD by April 1, 2027, or by December 31, 2026 to avoid stacking two RMDs in 2027. Waiting until April 1 following the year you turn 73 is an option, but it doubles up the tax year.

How SECURE 2.0 changed the rules

The SECURE Act of 2019 moved RMD age from 70½ to 72. SECURE 2.0 (2022) moved it again. The current rule:

• Born 1950 or earlier: RMDs began at 70½ or 72 depending on the earlier rule set.
• Born 1951 through 1959: RMD start age is 73.
• Born 1960 or later: RMD start age is 75.

This phased structure means an advisor has to check the client's birth year before telling them when to start. A generic "RMDs start at 72" instruction is out of date.

The 2026 first-RMD group

People born in 1953 turn 73 in 2026. Their first RMD is for tax year 2026.

They have two timing options:

• Take by December 31, 2026. Simple; one RMD in 2026, next one by December 31, 2027.
• Delay until April 1, 2027. Legal first-year extension. But this means two RMDs in tax year 2027 (the delayed 2026 RMD plus the 2027 RMD), which can push the client into a higher bracket or into IRMAA.

Most advisors recommend the December-31-of-age-73 option. The one-time delay only makes sense in narrow tax-planning situations.

The calculation itself

The RMD amount is calculated by dividing the prior-year-end IRA balance by the IRS Uniform Lifetime Table divisor for the account owner's age. For age 73, the 2026 divisor is 26.5. For age 75, the divisor is 24.6. For age 80, 20.2. For age 90, 12.2.

A spouse sole beneficiary more than 10 years younger uses the Joint and Last Survivor Table, which produces a smaller RMD.

What the calculator should handle

• Birth year (not just current age) — drives whether the start age is 73 or 75
• Prior-year-end balance across all IRAs (the client can aggregate IRAs but not 401(k)s)
• Each employer plan computes and pays its own RMD separately
• Roth IRAs: no RMDs for the original owner
• Inherited IRAs: different rules (10-year rule for most non-spouse beneficiaries post-2020)
• QCD (qualified charitable distribution) offset: up to $108,000 in 2026, direct IRA-to-charity transfer counts toward RMD and avoids AGI increase

AdvisorCal's RMD calculator and the Inherited IRA / SECURE Act calculator handle these scenarios; the QCD Optimizer advisor tool specifically models the charitable offset.

Key facts

• RMD age (born 1951–1959): 73.
• RMD age (born 1960+): 75.
• 2026 Uniform Lifetime divisor, age 73: 26.5.
• First-year extension: permitted until April 1 of year after reaching RMD age.
• Missed RMD penalty: reduced from 50% to 25% under SECURE 2.0, further reduced to 10% if corrected within two years.
• QCD annual limit (2026): $108,000 (indexed).
• Aggregation rule: IRAs can be aggregated for RMD purposes; 401(k)s and similar plans cannot.
• Roth IRA exemption: original owners of Roth IRAs have no lifetime RMD.

Common follow-ups

Do Roth 401(k)s have RMDs? Not after SECURE 2.0 — for distributions in 2024 and later, Roth 401(k)s no longer have lifetime RMDs for the original owner.

What if the client missed an RMD? File Form 5329 with the tax return, pay the reduced 25% penalty (10% if corrected within two years), and request a waiver by attaching a reasonable-cause statement. The IRS often grants the waiver.

Does the divisor change each year? Yes. The divisor decreases as the client ages — meaning the RMD percentage increases each year. The 2022 IRS update replaced the older tables with longer-life-expectancy divisors, producing slightly smaller RMDs at every age.

What about inherited IRAs? Most non-spouse beneficiaries who inherited after 2019 must empty the IRA within 10 years. Some beneficiaries must also take annual RMDs during that 10-year period if the decedent was already in RMD status. This is a distinct calculation from the original-owner RMD.

When this doesn't apply

Still-working exception: an employee who is still working and does not own more than 5% of the employer can defer RMDs from that employer's 401(k) until retirement. The exception does not apply to IRAs.

Sources

• IRS — Retirement topics: Required Minimum Distributions
• IRS — SECURE 2.0 Act of 2022
• IRS — Uniform Lifetime Table

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AdvisorCal provides software tools, not investment, tax, or legal advice. Consult a qualified professional for decisions specific to your client or personal situation.