What are required minimum distributions (RMD)?

Required minimum distribution (RMD) is the minimum withdrawal you're required to take out of your IRA (including SEPs, SARSEPs, and SIMPLE IRAs) or employer-sponsored retirement plan (such as pension, profit-sharing, 401(k), 403(b), or 457(b) plan), starting at a certain age.

When do I have to start taking RMDs?

If you were born before 1951, you should have already started taking required minimum distributions (RMDs) from your IRAs and retirement plans.

If you were born after 1950, you start taking RMDs for the year you turn 73.

However, you’re allowed to delay taking your first (and only your first) RMD until April 1 of the following year. Regardless, your second RMD must be taken by December 31 of the year after the year you turn 73.

In what tax year do I report my RMD?

Report your RMD as income in the tax year you took it. This doesn't apply to a part that's already been taxed, or is tax-free (like a qualified distribution from a designated Roth account).

Can I avoid having to report my first and second RMDs in one year?

You would have to report two RMDs in the year after the year you turned 73, if you delayed taking your first RMD ‌until April 1 of the year after you turned 73.

Example: If you reached age 73 in 2025:

1. You must take your first RMD anytime in 2025 or up until April 1, 2026.
2. You must take your second RMD by Dec 31, 2026, and you report that RMD on your 2026 tax return.
3. Tip: You can avoid having to report both of those RMD income amounts on your 2026 tax return, and report them in separate years instead. If you take your first RMD on or before December 31, 2025, you’ll report it on your 2025 return.

When are subsequent years’ RMDs due?

After the first RMD, all subsequent years' RMDs are due by December 31 of each year.

What about Roth IRAs, 401(k)s or 403(b)s?

For a Roth IRA or designated Roth account in a 401(k) or 403(b), RMDs aren’t required from a living account owner, but are required from a beneficiary.

 What about employer-sponsored retirement plans?

For employer-sponsored retirement plans, you generally have the option to start either in the year you:

• Reach age 73, or
• Retire, if your plan allows for that

For more info see Retirement plan and IRA required minimum distributions FAQs.