2026 RMD Rules After SECURE 2.0

What Changed Under SECURE 2.0

The SECURE 2.0 Act (P.L. 117-328, enacted December 2022) made three major changes to RMD rules that affect 2026 filers:

1. RMD start age raised to 73. Prior law required distributions starting at age 72. SECURE 2.0 §107 raised this to 73, effective for individuals who turn 73 after December 31, 2022. The start age will increase again to 75 for individuals who turn 74 after December 31, 2032.

2. Penalty reduced. The excise tax on missed RMDs dropped from 50% to 25% of the shortfall. If you self-correct by filing an amended return and taking the missed distribution within two years of the due date, the penalty drops further to 10% (SECURE 2.0 §302, amending IRC §4974).

3. Roth accounts in employer plans.SECURE 2.0 eliminated RMDs for Roth accounts inside 401(k)s and similar employer plans starting in 2024. Previously, Roth 401(k)s had RMDs; now they align with Roth IRAs (no RMD during the owner's lifetime).

These changes do not affect the core calculation method. You still divide your December 31 prior-year account balance by a life expectancy factor from the IRS Uniform Lifetime Table (Treas. Reg. §1.401(a)(9)-9).

Which Accounts Are Subject to RMDs

RMD rules apply to most tax-advantaged retirement accounts with pre-tax contributions:

• Traditional IRAs
• SEP IRAs
• SIMPLE IRAs
• 401(k) plans
• 403(b) plans
• 457(b) plans
• Profit-sharing plans

Roth IRAs are the major exception — the original owner is never required to take distributions from a Roth IRA. However, beneficiaries who inherit a Roth IRA are subject to distribution rules under the 10-year rule.

The Uniform Lifetime Table for 2026

The IRS updated the Uniform Lifetime Table effective January 1, 2022. Those updated divisors remain in effect for 2026. The table reflects longer life expectancies than the prior version, producing slightly smaller required distributions.

Partial Uniform Lifetime Table (ages 73–90):

Exception — sole beneficiary is a spouse more than 10 years younger: You use the more favorable Joint and Last Survivor Table (Table II in IRS Pub 590-B), which produces a larger divisor and thus a smaller RMD.

How to Calculate Your RMD

Formula:

RMD = Prior-Year December 31 Account Balance ÷ Distribution Period (from Uniform Lifetime Table)

Worked example: Margaret is 75 years old and has a Traditional IRA with a December 31, 2025 balance of $750,000. Her Distribution Period at age 75 is 24.6 (Treas. Reg. §1.401(a)(9)-9).

RMD = $750,000 ÷ 24.6 = $30,487.80

Margaret must withdraw approximately $30,488 from her IRA during 2026. If she does not, she owes a 25% excise tax on the shortfall: $30,488 × 25% = $7,622 (IRC §4974, as amended by SECURE 2.0).

This $30,488 is included in her ordinary income and taxed at her marginal bracket rate per IRC §401(a)(9). It does not get capital gains treatment.

First RMD timing: If this is your first RMD year (you turned 73), you may delay the first distribution until April 1 of the following year. However, taking two RMDs in one calendar year (the delayed first plus the regular second) can spike your taxable income. Most people benefit from taking the first RMD in year one rather than doubling up in year two.

Multiple Accounts — IRAs Aggregate; 401(k)s Don't

IRAs (Traditional, SEP, SIMPLE): If you have multiple Traditional IRAs, you calculate the RMD separately for each account, sum the total required amount, then withdraw from any one or combination of them. You are not required to withdraw from every IRA — the aggregate rule lets you consolidate withdrawals where it makes sense.

401(k) and other employer plan accounts: Each employer plan account stands alone. You must calculate and take a separate RMD from each 401(k) plan. You cannot use a 401(k) distribution to satisfy an IRA RMD, or vice versa.

Roth IRAs: No RMD. The original owner of a Roth IRA never has an RMD during their lifetime (IRC §408A(c)(5)).

Inherited IRAs: Separate rules apply — see below.

Inherited IRA RMDs — The 10-Year Rule Under SECURE Act

The SECURE Act (2019) replaced the "stretch IRA" with a 10-year rule for most non-spouse beneficiaries.If you inherit an IRA from someone who died on or after January 1, 2020, you generally must empty the account within 10 years of the original owner's death. IRS guidance clarified that if the original owner had already started taking RMDs, beneficiaries must take annual distributions during the 10-year period.

Exceptions (still get "stretch" treatment):

• Surviving spouses
• Minor children of the deceased (until majority, then 10-year rule kicks in)
• Disabled individuals (per IRC definition)
• Chronically ill individuals
• Individuals not more than 10 years younger than the deceased

For inherited Roth IRAs, the 10-year rule applies but distributions are tax-free. No annual distributions are required for Roth — many beneficiaries wait until year 10.

The Penalty for Missing an RMD

If you miss an RMD or take less than the required amount:

• Standard penalty: 25% excise tax on the shortfall (IRC §4974, as amended by SECURE 2.0 §302)
• Reduced penalty: 10% if you take the missed distribution and file corrected returns within two years of the due date
• IRS waiver: The IRS can waive the penalty if you can show the failure was due to reasonable error and you are taking steps to remedy it — but do not count on this

The penalty is in addition to the income tax owed on the distribution.

Roth IRAs — No RMDs for the Original Owner

Roth IRAs are not subject to RMDs during the original owner's lifetime (IRC §408A(c)(5)). You can leave the entire balance in a Roth IRA until death, let it compound tax-free indefinitely, and pass it to heirs who get 10 more years of tax-free growth.

This is one of the strongest arguments for Roth conversions before age 73 — each dollar converted from a Traditional IRA to a Roth IRA eliminates one dollar of future mandatory taxable distributions.

Tax Planning Around RMDs

Qualified Charitable Distributions (QCDs): Taxpayers age 70½ or older may transfer up to $105,000 per year (2026 amount, indexed for inflation) directly from an IRA to a qualified charity. A QCD counts toward satisfying your RMD but is excluded from taxable income (IRC §408(d)(8)). This is the single most tax-efficient way to give charitably from retirement assets.

For Margaret's $30,488 RMD: if she directs all of it to charity as a QCD, she satisfies the RMD requirement and owes zero federal income tax on that $30,488. If she is in the 22% bracket, this saves $6,707 in taxes versus taking the cash and donating separately.

Roth conversions before 73: Every year before your RMD start date, consider converting Traditional IRA funds to Roth. This reduces your future pre-tax balance — the base for RMD calculations — and moves assets into the tax-free Roth environment. The 2026 federal income tax calculator can help model the bracket impact of a planned Roth conversion.

IRMAA awareness: Large RMDs can increase your Medicare Part B and Part D premiums through the Income-Related Monthly Adjustment Amount (IRMAA). Medicare uses income from two years prior, so a large RMD in 2026 affects 2028 Medicare premiums.

Frequently Asked Questions

Calculate Yours with the RMD Calculator

Your RMD depends on your specific account balance, age, and account type. The examples here used $750,000 at age 75 — your situation is likely different. The RMD calculator computes your required distribution using the current IRS Uniform Lifetime Table, handles multiple account inputs, and shows the tax impact at your expected marginal rate.