If you like, you can delay your 2025 RMD until as late as April 1, 2026 if you want some or all of your 2025 RMD to be 2026 income, but keep in mind that your 2026 RMD needs to be completed by December 31, 2026. Also keep in mind that your RMD for a particular year must be completed before (or coincident with) doing any other distributions from your IRA that year such as Roth conversions.
