When Do I Have to Take My First RMD?

By RMDCalculators.com · Published October 12, 2026

Your first required minimum distribution comes with a deadline that is easy to misunderstand. You hear about age 73, December 31, and April 1, sometimes in the same conversation.

So, which date actually matters?

If you turn 73 in 2026, your first traditional IRA RMD is for 2026, but you generally have until April 1, 2027, to withdraw it. Your next RMD is still due by December 31, 2027. IRS deadline guidance.

That distinction matters because delaying your first withdrawal can put two required distributions into one tax year.

Here is how to find your deadline and decide what to check before scheduling the payment.

Your First RMD Year and Deadline Are Different

An RMD is the minimum amount you must withdraw from certain retirement accounts once the distribution rules apply.

For someone turning 73 in 2026, the first distribution year is 2026. The additional time until April 1, 2027, is a special allowance for that first required withdrawal.

It does not erase the 2026 requirement or move every future deadline to April.

After the first RMD, the regular deadline is December 31 each year. Think of April 1 as a first-year extension built into the rules, rather than your ongoing annual withdrawal date.

You can also take the first RMD during the year you reach the applicable age. Waiting is optional.

First RMD Deadline Examples

These examples apply to traditional IRA owners reaching age 73 in the years shown. Workplace plans can have exceptions discussed below.

Your birthday’s month does not change these dates. Someone turning 73 in January 2026 and someone turning 73 in December 2026 generally face the same first traditional IRA deadline.

Also, the RMD deadline is separate from your income tax return deadline. Filing for a tax return extension does not automatically extend the time to take your required distribution. IRS RMD comparison chart.

Does Everyone Start RMDs at Age 73?

No. Your starting age depends on your birth date, and your account type can affect whether a withdrawal is required.

Age 73 applies to people reaching that birthday in 2026. Under current rules, people born in 1960 or later generally have an RMD starting age of 75.

For example, someone born in 1960 reaches 75 in 2035. Their first traditional IRA RMD would generally be for 2035, with an April 1, 2036, deadline.

Older account owners may already have started under earlier rules. A later increase in the starting age does not restart their schedule. IRS required minimum distribution rules.

That is why checking your birth year is more useful than relying on a general headline about retirement withdrawals.

Check your starting year and deadline with our RMD age calculator.

What Happens If You Wait Until April?

Imagine David turns 73 in September 2026. His first RMD is $12,000, and he decides to withdraw it in March 2027.

He meets the first deadline.

However, David must also take his separately calculated 2027 RMD by December 31, 2027. Suppose that second amount is $13,000. He would take $25,000 in required distributions during 2027.

If both withdrawals are fully taxable, both generally contribute to his taxable income for 2027.

Taking the first $12,000 during 2026 instead would place the withdrawals in different tax years. Neither timing choice is automatically best; the useful comparison is your expected income and tax situation in both years. IRS guidance on first and subsequent distributions.

How Do You Calculate the First Withdrawal?

For a typical traditional IRA owner using the IRS Uniform Lifetime Table, divide the previous December 31 account balance by the factor for your age during the RMD year.

At age 73, that factor is 26.5.

Suppose your IRA held $265,000 on December 31, 2025, and you turn 73 in 2026:

$265,000 ÷ 26.5 = $10,000

Your first RMD is $10,000, assuming no special adjustments apply.

Even if you wait until March 2027 to withdraw it, the calculation still uses the December 31, 2025, balance and your age for 2026. The payment date does not change the distribution year.

Different tables can apply in certain beneficiary situations. For an account owner whose spouse is the sole beneficiary and more than ten years younger, the Joint and Last Survivor table applies. IRS Publication 590-B.

Estimate your withdrawal with our RMD calculator, or review RMD examples at age 73.

Can You Delay RMDs While Still Working?

For traditional IRAs, including SEP and SIMPLE IRAs, continuing to work generally does not postpone your first RMD.

Your current employer’s retirement plan may work differently.

If the plan permits it and you meet the ownership restrictions, you may be able to delay that plan’s RMDs until retirement. The first deadline is generally April 1 following the later of the year you reach the applicable age or retire.

This exception does not automatically cover accounts left with former employers. IRS workplace plan rules.

Ask the plan administrator to confirm eligibility and the applicable date. Being employed, by itself, is not enough to assume every retirement account qualifies for a delay.

Do Roth and Inherited Accounts Follow These Deadlines?

Your own Roth IRA has no lifetime RMD requirement. Designated Roth accounts in workplace plans also have no lifetime RMD requirement for their original owners under current rules.

Inherited accounts need separate attention.

If you inherit an IRA, your withdrawal schedule can depend on your relationship to the deceased owner, when they died, and whether they had reached their required beginning date.

Do not assume you can wait until your own 73rd birthday. Beneficiaries may face annual distributions, an account depletion deadline, or both, depending on their circumstances.

Confirm the beneficiary rules before applying the examples above to inherited savings. IRS RMD FAQs.

What If You Miss Your First RMD Deadline?

A missed or incomplete RMD can trigger an excise tax of 25% of the amount not withdrawn.

The rate can fall to 10% if you satisfy the correction requirements within the applicable correction window. The IRS may also waive the tax when the shortfall resulted from reasonable error and you take reasonable steps to fix it.

Relief is not automatic.

If you discover a missed payment, contact your account provider about correcting the shortfall and review Form 5329 with a qualified tax professional. Keep records explaining the mistake, the corrective withdrawal, and the dates involved. IRS Form 5329 instructions.

A Simple Checklist Before Your Deadline

Start by listing your retirement accounts and confirming which ones require distributions.

Then record the correct balance date, calculated RMD, withdrawals already taken, and remaining amount for each account. Check whether existing payments count toward the requirement before requesting more.

If you have multiple traditional IRAs, you generally calculate each requirement separately but can take the combined amount from one or more IRAs. Separate 401(k) plans generally require their own withdrawals, so keep those obligations separate on your checklist. IRS account comparison chart.

Confirm your payment instructions with the provider. An RMD estimate on a statement does not necessarily mean an automatic withdrawal is scheduled.

Finally, leave enough processing time. Put a reminder several weeks before the deadline, then verify that the distribution was completed.

Conclusion

Your first RMD deadline depends on your age and account type. If you turn 73 in 2026, your first traditional IRA withdrawal is generally due by April 1, 2027.

Remember the second deadline: December 31, 2027. Check both dates, compare the tax years, and schedule your withdrawals with enough time to resolve any problems.