RMD Deadlines for 2026
Every required-minimum-distribution date that matters this year — for your own IRAs and 401(k)s, and for inherited accounts.
The headline: your 2026 RMD is due December 31, 2026 — a Thursday. It's a calendar deadline, not a "business day" deadline, and distributions must be off your account (settled at your direction) by then. Most custodians want the request in early December.
The 2026–2027 calendar
| Date | What's due | Who |
|---|
| April 1, 2026 | Delayed first RMD for 2025 (the last cohort with this option in play) | Turned 73 in 2025 — born 1952 — and chose to delay |
| December 31, 2026 | Annual RMD for 2026 (your age at Dec 31, 2026 sets the divisor) | Everyone past RMD age with a traditional IRA/401(k) — including those who took a delayed 2025 first RMD on April 1 |
| December 31, 2026 | Annual RMDs for inherited accounts subject to them (see below) | Beneficiaries under the 10-year rule where the owner died on/after their RMD date |
| December 31, 2026 | QCD cutoff — charitable distributions must leave the IRA by this date to count for 2026 | IRA owners 70½+ doing qualified charitable distributions |
| April 1, 2027 | Optional delayed first RMD for 2026 | Turn 73 in 2026 — born 1953 — if you delay (usually a mistake; see why) |
Which deadline is yours?
- Born 1952: your first RMD year was 2025. If you took it by December 31, 2025, your next deadline is Dec 31, 2026. If you delayed, your absolute last day is April 1, 2026 — and your 2026 RMD is still due December 31, 2026 (two in one year).
- Born 1953: 2026 is your first RMD year. Take it by December 31, 2026 (recommended) or April 1, 2027 (delayed, stacks two RMDs into 2027).
- Born 1954–1959: your first RMD year hasn't arrived — RMD age 73 hits between 2027 and 2032. See the birth-year chart.
- Born 1960 or later: RMD age is 75, not 73. First RMD year = the year you turn 75.
- Born 1950 or earlier: you've been in the annual cycle for years — December 31, every year.
Inherited accounts in 2026
The SECURE Act's 10-year rule applies to most beneficiaries who inherited after 2019. Two situations, and 2026 obligations differ:
- Owner died before their own RMD required-beginning date: no annual RMDs required — the full balance simply must be withdrawn by December 31 of the 10th year after death.
- Owner died on or after their required-beginning date: under the IRS final regulations (July 2024), most beneficiaries must take annual RMDs in years 1–9 and empty the account by the end of year 10. If that's you and 2026 is one of years 1–9, your annual RMD is due December 31, 2026.
- Inherited Roth: the 10-year clock applies, but no annual RMDs — drain by the year-10 deadline.
Full inherited-IRA deadline explainer →
2026 numbers worth knowing
- QCD limit: $108,000 in 2025, indexed annually — check your custodian's figure for 2026 before directing large charitable gifts.
- Penalty for missing: 25% of the shortfall, cut to 10% if corrected within the correction window — the fix, step by step.
- The 2026 divisor at age 73: 26.5 (IRS Uniform Lifetime Table). Prior Dec 31 balance ÷ divisor = your minimum.