Question 1

What is the RMD age in 2026?

Accepted Answer

Per SECURE Act 2.0, your Required Minimum Distribution starting age depends on birth year: age 72 if born 1949 or earlier, age 73 if born 1950-1959, age 75 if born 1960 or later. The first RMD must be taken by April 1 of the year after you turn the start age, though most people take it by December 31 of the start year to avoid stacking two RMDs into one tax year. Every subsequent RMD is due December 31. Roth IRAs have no RMD during the owner's lifetime; Roth 401(k)s lost their RMD requirement starting in 2024.

Question 2

How is the RMD calculated?

Accepted Answer

RMD = prior year-end account balance ÷ IRS divisor for your age. The divisor comes from one of three IRS tables in Publication 590-B Appendix B: the Uniform Lifetime Table (most retirees), the Joint Life and Last Survivor Expectancy Table (when your spouse is sole beneficiary AND more than 10 years younger), or the Single Life Expectancy Table (inherited IRAs). At age 73 the Uniform Lifetime divisor is 26.5, so a $1 million balance produces an RMD of $37,736. The divisor decreases each year, so RMDs become a larger fraction of the balance over time — at age 90 the divisor drops to 12.2, forcing an 8.2% distribution.

Question 3

What happens if I don't take my RMD?

Accepted Answer

SECURE Act 2.0 reduced the penalty from the previous 50% to 25% of the missed amount under IRC §4974. If you correct the shortfall within two years and file Form 5329 with a reasonable-cause explanation, the penalty drops further to 10%. The IRS is often willing to waive the penalty entirely for first-time inadvertent missed RMDs if you take the distribution promptly and request relief via the Form 5329 attached statement. Don't ignore a missed RMD — the IRS sees Form 1099-R reporting from your custodian and can audit.

Question 4

Can I avoid RMDs?

Accepted Answer

Not directly, but you can reduce them. Strategies: (1) Roth conversions during low-income years between retirement and RMD age — every dollar converted reduces the future RMD-paying balance; (2) Qualified Charitable Distributions (QCDs) up to $108,000 per person in 2026 sent directly from your IRA to qualified charities count toward satisfying RMDs but are excluded from AGI; (3) keeping money in Roth IRAs (no RMDs during your lifetime); (4) the still-working exception, which lets employed individuals delay RMDs from their current employer's 401(k) until they retire (does not apply to IRAs or prior-employer 401(k)s).

Question 5

What is a QCD and how does it affect my RMD?

Accepted Answer

A Qualified Charitable Distribution lets you send up to $108,000 in 2026 directly from your IRA to a qualified 501(c)(3) charity. The QCD counts toward satisfying your RMD requirement but is excluded from your AGI — unlike a regular withdrawal followed by a charitable deduction, which only helps if you itemize. QCDs are available starting at age 70½ (not 73), so you can use them before RMDs even begin. Because they reduce AGI, QCDs also reduce: Social Security taxation, IRMAA Medicare surcharges, and the 3.8% NIIT exposure. Inherited IRAs are not eligible for QCDs.

Question 6

Do I have to take RMDs from a Roth IRA?

Accepted Answer

No. Roth IRAs have no Required Minimum Distribution during the original owner's lifetime under IRC §408A(c)(5). This is one of the major structural advantages of Roth accounts and a key reason to consider Roth conversions during the 60-72 window before RMDs begin. The non-spouse heir who inherits your Roth IRA is subject to the SECURE Act 10-year rule, but distributions remain tax-free. Roth 401(k)s used to have RMDs but SECURE Act 2.0 §325 eliminated them starting in 2024 — you can leave them in the Roth 401(k) or roll to a Roth IRA before the would-be RMD age.

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