First RMD: April 1 or December 31?
Every RMD is due December 31 — except your first one, which the IRS lets you push to April 1 of the following year. Here's when that option helps, and when it quietly costs you money.
The rule: you reach your RMD age (73 for those born 1951–1959, 75 for born 1960+) in year Y. Your first RMD covers year Y and can be taken any time in Y — or as late as April 1 of Y+1. If you delay, a second RMD (for year Y+1) is still due by December 31 of Y+1.
The trap: two RMDs in one year
Delaying doesn't cancel the second RMD — it stacks both withdrawals into the same calendar year. Take the example of Maria, born March 1953 (RMD age 73 in 2026), with a $500,000 IRA:
| Option A: don't delay | Option B: delay to April 1 |
|---|
| 2026 | RMD #1 by Dec 31, 2026 | nothing (optional) |
| 2027 | RMD #2 by Dec 31, 2027 | RMD #1 by April 1 + RMD #2 by Dec 31 — two withdrawals |
| 2027 taxable income | one year's RMD (~$18,900) | two years' RMDs (~$38,500) |
That doubled 2027 income does three kinds of damage:
- Bracket bump: ~$38,500 of extra income can push part of your income into a higher marginal bracket.
- IRMAA surcharge: Medicare Part B and D premiums are set by your income from two years earlier. A fat 2027 can raise your 2029 premiums for you and a spouse on the same return.
- More taxable Social Security: up to 85% of benefits become taxable as provisional income rises — the double year can cross that line.
The arithmetic of "waiting": delaying to April 1 doesn't grow your money in any special way — the same IRA balance simply sits untouched a few extra months while you pre-pay a bigger tax problem. For most retirees it is a trap, which is why the major brokerage houses all recommend taking the first RMD by December 31.
When delaying the first RMD actually makes sense
- You had an unusually low-income year Y and expect a much higher year Y+1 — pulling income out of the low-bracket year can still lose to the stacking effect, so run the numbers both ways before choosing.
- You plan a qualified charitable distribution (QCD) instead. If you're 70½ or older, a QCD paid from your IRA to charity (up to $108,000 in 2025, indexed annually) counts toward your RMD and never hits your tax return. Many people who "don't need the money" satisfy the first RMD with a QCD by December 31 rather than delaying. Note: take the QCD before any taxable withdrawal — the exclusion only covers distributions up to your RMD amount.
- You're still working with a workplace 401(k): you may not owe a first RMD from that plan at all until you retire (doesn't apply to IRAs, or if you own more than 5% of the employer).
How the deadlines interact
- Turn RMD age in year Y → first RMD covers year Y.
- Take it by December 31 of Y (recommended) or April 1 of Y+1 (delayed).
- Either way, year Y+1's RMD is due December 31 of Y+1 — no April extension ever again.
- Every later year: December 31, full stop.