Required Minimum Distribution (RMD) Guide (2026) - IRS Withdrawal Rules
2026 RMD rules: age requirements, calculation method, penalties, and withdrawal strategies for retirement accounts.
Summary
RMD rules for 2026: start at age 73 (SECURE 2.0 Act). Calculate using IRS life expectancy tables. 25% penalty for missed withdrawals.
Key Steps
- 1RMD start age: 73 per SECURE 2.0 Act (changed from 72).
- 2First RMD: by April 1 of year after turning 73, then December 31 annually.
- 3Calculation: account balance ÷ IRS life expectancy factor for your age.
- 4Penalty: 25% of missed amount (reduced from 50% by SECURE 2.0).
- 5Strategy: consider withdrawing more than RMD to reduce future taxes.