April 1 Deadline for First-Year Required Minimum Distributions (RMDs)
- Viktoriya Barsukova, EA, MBA
- Feb 28
- 2 min read
RMDIf you turned 73 in 2025, an important retirement distribution deadline is approaching.
In most cases, you must begin taking required minimum distributions (RMDs) from your traditional IRA, 401(k), or similar workplace retirement plan. While annual RMDs are generally due by December 31, the first RMD has a special rule.
Key first-year rule
If you reached age 73 in 2025, you may delay your first RMD until April 1, 2026.
After that, your second RMD for 2026 must be taken by December 31, 2026. This means two distributions could occur in the same calendar year — which may significantly increase your taxable income for 2026.
Who this applies to
• Traditional IRA owners
• Participants in 401(k), 403(b), and similar employer plans
• Individuals born after December 31, 1950
(Some exceptions may apply, such as certain still-working individuals with employer plans.)
Why this matters
Delaying your first RMD may provide short-term flexibility. However, taking two distributions in one year can:
• Push you into a higher tax bracket
• Increase Medicare Part B or Part D premiums (IRMAA)
• Affect taxation of Social Security benefits
• Impact other income-based credits or deductions
This is not just a withdrawal decision — it is a tax-planning decision.
What to review now
• Your total projected income for 2025 and 2026
• The amount of your first RMD
• Whether spreading income across two years reduces overall tax impact
• Withholding strategy on distributions
Where to find calculation guidance
The IRS provides detailed instructions in:
• Publication 590-B (Distributions from Individual Retirement Arrangements)
Final thoughts
If you turned 73 in 2025, do not wait until March of next year to evaluate this. The April 1, 2026 deadline may seem far away, but proper planning now can prevent unnecessary tax consequences later.
April 1 Deadline for First-Year Required Minimum Distributions (RMDs)
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