A required minimum distribution (RMD) is the minimum retirement-account withdrawal required for a particular year. For an original traditional IRA owner who turns 73 in 2026, the first required year is 2026, even if the owner still earns a paycheck. A qualifying current-employer plan can use a different starting date tied to retirement. Your job status alone does not answer the question: identify the account, owner, and plan terms first. The IRS IRA-versus-plan RMD comparison explains this distinction.
This guide covers U.S. federal rules for 2026, reviewed October 9, 2026. It focuses on original account owners, with a separate section explaining why inherited accounts need another analysis. The worked cases are fictional and use stated balances, ages, and assumptions. State taxation, individual plan provisions, annuities, and special beneficiary situations can change the result.
Do you have to take RMDs if you are still working in 2026?
For your own traditional IRA, continuing employment does not postpone the age-based requirement. Traditional SEP and SIMPLE IRAs also lack the workplace-plan still-working exception. A Roth IRA and a designated Roth account in a workplace plan have no owner-lifetime RMD requirement under current rules. Beneficiaries have different obligations. See the current IRS RMD FAQs.
| Account or situation | Owner-lifetime RMD treatment |
|---|---|
| Your traditional, SEP or SIMPLE IRA | Age-based withdrawals continue even while you work. |
| Traditional account in your current employer’s 401(k) | A retirement-based delay may apply if the plan permits it and ownership restrictions do not prevent it. |
| Traditional 401(k) left with a former employer | Working for a different employer does not itself postpone this plan’s required withdrawals. |
| Your Roth IRA or designated Roth plan account | No lifetime RMD for the original owner; review beneficiary rules after death. |
What must be true for a current-employer 401(k) delay?
For an ordinary employer plan, the general required beginning date can be April 1 following the later of the applicable-age year or the year you retire from the employer maintaining that plan. The plan may instead require an age-based starting date. Ask the administrator which provision applies; do not infer permission from an active payroll deduction.
The delay ordinarily is unavailable to a legally defined “5-percent owner.” That term generally concerns ownership of more than 5%, with attribution and timing rules; it is not simply a test of the shares in your own name today. Governmental and church plans have distinct treatment. The current required-beginning-date regulation supplies these boundaries. If ownership or employment status is uncertain, request a written determination.
A worker born in 1953 reaches 73 in 2026. Someone who started RMDs under an earlier birth-cohort rule continues their annual schedule; age 73 does not restart it. Future starting ages depend on birth year. This guide’s age-73 examples are specific to the 1953 cohort, not a universal rule for every retirement-account owner.
Make a separate row for every IRA and employer plan in your records. For example, “still working at Employer B” is relevant to Employer B’s plan, but it does not automatically exempt an IRA or a separate plan from Employer A. Our Roth IRA and 401(k) comparison helps identify the arrangement before checking distribution rules.
When are the first RMD and later RMDs due?
An original IRA owner turning 73 in 2026 can take the first required withdrawal during 2026 or delay it until April 1, 2027. The next annual withdrawal is still due December 31, 2027. Delaying the first one can therefore place two withdrawals in calendar year 2027. Subsequent annual RMDs generally have December 31 deadlines. See the IRS RMD timing guidance.
A permitted current-employer delay changes the first required year to the applicable retirement year when retirement is later. For example, an eligible participant who turns 73 in 2026 but retires in 2028 generally has a first 2028 obligation due by April 1, 2029, and a separate 2029 obligation due December 31, 2029. This assumes the plan permits the delay, the ownership restriction does not apply, and no other special rule changes the schedule.
Original example: two $12,000 withdrawals in one payment year
Consider an unmarried original traditional IRA owner born in 1953. Assume a December 31, 2025 balance of $318,000, no basis, no qualified charitable distribution, and no adjustments affecting the balance. The age-73 factor is 26.5, so the 2026 RMD is $318,000 ÷ 26.5 = $12,000.
The owner chooses to pay that first $12,000 on March 15, 2027, before the April 1 deadline. Separately assume the IRA’s December 31, 2026 balance is $306,000. That is a supplied hypothetical balance after all transactions and market movements, not a prediction obtained by subtracting the delayed withdrawal. At age 74 in 2027, the factor is 25.5: $306,000 ÷ 25.5 = another $12,000, due by December 31, 2027.
Both payments occur in 2027, for $24,000 of gross calendar-year distributions. Under the fully pre-tax, no-exclusion assumptions, both enter that year’s taxable retirement income. Paying the first obligation during 2026 would place it in a different payment year. That comparison is a timing illustration, not a recommendation: evaluate wages, other income, deductions, benefits, and your actual account balances before choosing.
Ask the custodian about processing cut-offs well before the legal deadline. Retain the completed distribution confirmation; an online request, pending transfer, or intention to withdraw does not establish that money was distributed on time. Record which obligation a delayed first-year payment satisfies so you do not count it twice against the following year.
How do you calculate a 2026 required minimum distribution?
For an ordinary account-balance calculation, divide the adjusted December 31, 2025 balance by the applicable 2026 distribution factor. Use the age reached on your birthday during 2026. The starting point is a prior year-end account value, not this month’s balance, annual pay, net pay, or W-2 wages. The IRS RMD worksheets distinguish the owner tables.
Most original owners use Table III, the Uniform Lifetime Table. If your spouse is both the sole beneficiary and more than ten years younger, the joint-and-last-survivor table generally applies instead. A spouse exactly ten years younger does not meet that younger-spouse condition. An inherited account cannot automatically use the owner’s Uniform Lifetime calculation.
| Owner’s age in distribution year | Table III factor |
|---|---|
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
These selected factors are from Publication 590-B, Appendix B, Table III. The currently available final publication is labeled 2025; the table supplies the factors used in these 2026 examples. The factor normally changes as you age, so do not keep using 26.5 in the next year merely because your first payment was delayed.
Confirm the balance and table with the custodian or plan administrator. Transfers in progress, certain rollovers, annuity arrangements, and account-specific valuation adjustments can require more than copying one statement number. Our examples assume none of those complications. Defined-benefit pension payments also use rules that should not be replaced with this simple account-balance formula.
Keep the calculation inputs with the result: account identifier, ownership status, prior December 31 value, applicable age, spouse/beneficiary facts, table, factor, obligation year, and deadline. A worksheet containing only “withdraw $12,000” loses the information needed to explain or correct the amount later.
Can you take all your RMDs from one retirement account?
Only within an allowed aggregation group. Calculate each of your own eligible traditional IRA obligations separately; you can generally satisfy their combined amount from one or more of those IRAs. An IRA withdrawal cannot satisfy a separate 401(k) requirement. The IRS aggregation comparison distinguishes IRA totals from separate plan obligations.
Original example: two IRAs plus one former-employer 401(k)
Use a different fictional unmarried owner, age 73 in 2026. All three balances below are December 31, 2025 values. Assume the owner’s traditional IRAs are eligible to aggregate, the former employer’s traditional 401(k) requires an RMD, and its administrator confirms the simple age-73 calculation. There are no inherited balances, Roth funds, annuities, outstanding adjustments, or current-employer delay.
| Account | Prior year-end balance | Factor | 2026 RMD |
|---|---|---|---|
| Own traditional IRA A | $212,000 | 26.5 | $8,000 |
| Own traditional IRA B | $106,000 | 26.5 | $4,000 |
| Former-employer traditional 401(k) | $265,000 | 26.5 | $10,000 |
The IRA target is $8,000 + $4,000 = $12,000. The owner can take $12,000 from IRA A, $12,000 from IRA B if sufficient funds are available, or split it between them. Keep both calculations even if only one custodian processes the distribution.
The former employer’s plan has a separate $10,000 target. A $14,000 IRA withdrawal still leaves that plan obligation unsatisfied. The extra $2,000 above the IRA total also does not prepay a later year’s RMD. A changed account balance can affect future calculations, but there is no banked excess-distribution credit. Publication 590-B’s miscellaneous RMD rules explain the excess-withdrawal distinction.
403(b) arrangements have their own permitted aggregation and special rules. Some pre-1987 amounts with adequate records receive distinct timing treatment. Do not mix a 403(b) total with your IRA total or assume every contract follows this example; see Publication 571. Separate 401(k) and 457(b) plan obligations also need their own withdrawal checks.
Does federal tax withholding count toward your RMD?
Yes: the gross distribution includes the portion withheld for tax. The amount deposited into your bank can be smaller without creating an RMD shortfall. The 2026 Form 1099-R instructions identify gross distributions in box 1 and federal income tax withheld in box 4. Keep gross, withholding, and cash as three separate fields.
For a separate fictional ordinary domestic traditional IRA withdrawal, assume $12,000 gross, an elected 12% federal withholding rate, and no state withholding, fees, basis, QCD, or other offset. The withheld amount is $12,000 × 12% = $1,440; the bank receives $12,000 − $1,440 = $10,560. The gross $12,000, rather than the bank’s $10,560, is counted toward the applicable IRA requirement.
Box 2a and the taxable-amount-not-determined indicator need their own review. A traditional IRA payer may report gross while indicating that the final taxable amount has not been determined. Nondeductible basis or a qualifying exclusion can make tax-return treatment differ from the gross amount. Do not conclude that an RMD is fully taxable solely because it is required.
For an ordinary nonperiodic IRA payment, Form W-4R addresses the withholding election; Form W-4P serves periodic pension or annuity withholding. The illustrated 12% is an election, not a mandatory RMD rate or a calculated final tax rate. Check the payer’s process and your complete federal tax picture.
The pay-stub versus bank-statement guide explains a similar gross-versus-deposit distinction for wages. Keep the documents separate: an IRA distribution confirmation and Form 1099-R support retirement money; a payroll statement supports employment wages. Adding an “RMD” earnings line to a pay stub does not turn a retirement withdrawal into salary.
Can you roll over, convert, reinvest or donate an RMD?
An RMD is not an eligible rollover distribution. You cannot satisfy the requirement by moving its required portion into another IRA or converting that portion to a Roth IRA. Deal with the required withdrawal before reviewing whether remaining funds are eligible for a rollover or conversion. The IRS rollover guidance lists the exclusion.
You do not have to spend the distributed cash. You can keep it in a bank account or invest it outside the retirement arrangement. A new regular IRA contribution is a different transaction with its own compensation, income, and annual-limit requirements. Taking an RMD does not itself create eligible compensation or extra contribution room.
Is the entire required withdrawal taxable?
A fully pre-tax traditional account generally produces taxable distributions. If you have nondeductible traditional IRA contributions, preserve the basis history and use the applicable Form 8606 instructions. The IRA basis calculation generally considers your traditional IRA arrangements collectively; withdrawing from the account that received a nondeductible deposit does not automatically make that withdrawal entirely tax-free.
The IRS pension-and-annuity income guide also distinguishes retirement-payment taxation from withholding. Neither a required withdrawal nor withheld tax is a separate deduction merely because the transaction was mandatory. Combine taxable retirement income with wages and other relevant income when estimating the annual return. This guide does not calculate a personal bracket, refund, or benefit adjustment.
Can a qualified charitable distribution satisfy an IRA RMD?
An eligible qualified charitable distribution (QCD) can count toward an IRA RMD. Generally, you must be at least 70½ when the distribution is made, and the IRA custodian pays a qualifying charity directly. An ongoing SEP or SIMPLE IRA is excluded from the ordinary QCD rule. See the IRS QCD FAQs.
The general annual QCD exclusion limit for 2026 is $111,000 per eligible individual, subject to all requirements and applicable adjustments. Notice 2025-67 announces that amount. IRA deductions for contributions made at or after age 70½ can reduce the exclusion under the QCD adjustment rules. Keep the charity acknowledgment and custodian confirmation, and do not claim an itemized charitable deduction for the same excluded QCD; see Publication 526.
A bank withdrawal followed by your personal donation is not automatically a QCD. Arrange the qualifying transaction before processing it, and distinguish the distributed gross amount, the excluded amount, and any remaining IRA requirement. Your age for QCD eligibility is also different from the first-RMD age used in this guide.
If you still earn wages, a distribution can affect the annual income calculation even though it never appears in payroll gross. Use the correct program-specific definition for questions about Medicare or other income thresholds. Our MAGI explanation and AGI records guide explain why a pay-stub figure alone cannot settle that analysis.
What changes for inherited accounts or a missed RMD?
Does an inherited IRA follow the age-73 owner examples?
No. Beneficiary rules depend on the original owner, death date, beneficiary category, and account. For many non-eligible designated beneficiaries inheriting after 2019, the account must be emptied by December 31 of the tenth year after death. Where the owner died on or after the required beginning date, annual beneficiary withdrawals generally also apply during that period. Where the owner died before it, the ordinary ten-year rule generally does not require annual withdrawals in years one through nine.
The IRS final-regulation announcement confirms annual withdrawals for the applicable after-beginning-date cases. Prior relief for certain earlier years is not a general permission to skip 2026. Voluntary early withdrawals are not necessarily the owner’s legal required beginning date.
A surviving spouse, the owner’s minor child, certain disabled or chronically ill beneficiaries, and a person not more than ten years younger can have different treatment. A minor grandchild is not covered merely because of age. Legacy inheritances, trusts, estates, and an unpaid year-of-death requirement require additional review. See the IRS beneficiary guidance.
Keep inherited money outside your own-IRA aggregation worksheet. Inherited Roth accounts can have beneficiary deadlines even though the original Roth owner had no lifetime RMD. Ask the custodian to identify the applicable beneficiary method and dates before applying an owner table or moving inherited funds.
What if you did not withdraw enough by the deadline?
The general excise tax is 25% of the shortfall, potentially reduced to 10% with qualifying correction. For a fictional $3,000 annual shortfall, those amounts are $750 and $300. They are not percentages of the whole account. The Form 5329 instructions, Part IX explain the process.
The reduced rate requires both a corrective distribution and a return reflecting the tax within the correction window. That window ends at the earliest applicable deficiency notice, assessment, or end of the second taxable year beginning after the year the tax applies. It is not an unconditional “withdraw sometime within two years” rule.
A reasonable-error waiver may be available when reasonable corrective steps are taken. Follow the Form 5329 statement procedure; relief is not automatic. Keep late corrective payments distinguishable from amounts distributed by the original deadline. The currently available final instructions are for 2025; use the applicable year’s version when filing for a 2026 issue, and review the specific account and due date before assigning the tax year.
How do you check your RMD records while you still receive paychecks?
Reconcile the retirement obligation, completed distributions, and bank cash separately from payroll. Build an annual account worksheet rather than relying on a custodian’s estimate for one account to explain every account you own.
- Identify ownership and account type. Mark your own accounts, inherited accounts, Roth components, IRAs, and separate employer plans. Record any written still-working determination.
- Save the calculation evidence. Keep prior December 31 valuations, adjustments, age and beneficiary facts, the table and factor, and each account’s required amount.
- Assign the deadline. Track the first-year extension separately from the next December 31 requirement. Ask about transaction processing time.
- Choose an allowed source. Document any eligible IRA aggregation; retain separate plan withdrawal targets. Record QCD arrangements before payment.
- Match completed transactions. Total gross distributions, withholding, and cash independently. Check which obligation each payment satisfies.
- Reconcile year-end documents. Compare custodian confirmations, bank deposits, Form 1099-R, basis records, and any charity acknowledgment. Combine retirement and payroll evidence only for the relevant tax-return calculation.
For an employer plan, request its summary plan description and distribution provisions. The DOL retirement-plan guide explains participant documents. Send a focused question with the account type, birth year, employment status, and year-end value rather than asking whether “all my retirement money is exempt.”
Keep payroll evidence with your year-end pay-stub and W-2 reconciliation. It can substantiate wages or retirement deferrals but does not replace a custodian’s distribution ledger. A generated pay stub should present verified employment information; it cannot certify an RMD calculation, execute a retirement transfer, or replace Form 1099-R.
Do monthly withdrawals count toward the annual requirement?
They can. Compare the total qualifying gross distributions against the correct annual target and deadline. A recurring bank deposit alone does not show the gross amount or whether every separate plan has been satisfied.
Can more than the minimum be withdrawn?
Generally yes, subject to the account’s terms. An extra withdrawal can affect income and remaining investments, but it does not earn a credit against a future annual minimum.
Does an employer’s Roth payroll deduction eliminate an old traditional IRA RMD?
No. The new deduction and the old IRA are different records. Check the destination of the deduction and the IRA’s own obligation. Our Roth 401(k) payroll guide helps identify the current deduction.
Scope of examples: federal 2026 rules for original owners, with selected beneficiary and correction boundaries. Dollar illustrations use fictional balances and no unspecified tax exclusion or adjustment. Confirm your actual plan terms, beneficiary facts, and filing-year instructions before acting on an account-specific result.