First RMD. can take it in 2025 or Q1 26. made 2025 QCDs from IRA. Will QCDs reduce the remaining RMD only if I take the RMD before dec 31 or even if I take it in 2026?

[lb93]

I turned 73 this year so will be taking my first RMD (for 2025). I can take it in Q1 2026 (special first year rules) if I wish. I have already made some QCDs from my IRA in 2025. Will those 2025 QCDs reduce the remaining 2025 RMD only if I take the RMD before dec 31 or will it reduce the remaining 2025 RMD even if I take it in 2026?

[fanfare]

Your first RMD must be completed by April 1 2026.

Whatever action you took through Dec 31 goes on your 2025 tax return.

[VolvoGirl · Accepted solution]

Yes the QCDs count towards the total 2025 RMD you have to take by April 1, 2026.  If you wait to take the 2025 RMD  until 2026 just remember you also have to take your 2026 RMD by Dec 31, 2026 so you have to take 2 RMD in 2026.