RMD Required Beginning Date Calculator 2026 β April 1 Deadline
Calculate your RMD Required Beginning Date and first distribution amount. Understand the two-RMD year trap, penalty for missed RMDs, and timing strategies.
Used to calculate the exact year you turn 73
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Balance as of Dec 31 of prior year β
Required Beginning Date
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First RMD Year
$0
First RMD Amount
$0
Penalty if Missed (25%)
RBD & First RMD Details
Understanding the Required Beginning Date
The Required Beginning Date (RBD) is your last chance to take your first RMD without penalty. Under SECURE 2.0, the RBD is April 1 of the year after you turn 73. But delaying until April 1 means you must take two RMDs in the same calendar year β one for the prior year by April 1, and one for the current year by December 31.
Key Dates
Year You Turn 73 = First RMD Year
Required Beginning Date = April 1 of following year
If delayed to RBD: Two RMDs in that calendar year
RMD = Account Balance (Dec 31 prior year) Γ· IRS Uniform Lifetime Table Factor
Missed RMD Penalty: 25% (10% if corrected within 2 years)
Required Beginning Date = April 1 of following year
If delayed to RBD: Two RMDs in that calendar year
RMD = Account Balance (Dec 31 prior year) Γ· IRS Uniform Lifetime Table Factor
Missed RMD Penalty: 25% (10% if corrected within 2 years)
Sources and References (click to expand)
- IRC Section 401(a)(9) β Required Minimum Distribution Rules
- SECURE 2.0 Act Section 107 β Increase in Age for Required Beginning Date for Mandatory Distributions
- IRS Publication 590-B β Distributions from Individual Retirement Arrangements (IRAs)
- IRS Notice 2024-35 β Relief for Certain Required Minimum Distributions
- Treasury Regulation 1.401(a)(9)-2 β Required Beginning Date
Extended
RMD Timing Decision Simulator
Compare taking first RMD in turn-73 year vs delaying to April 1 RBD β two-RMD year tax bracket impact, SVG bar chart
Compare the tax impact of taking your first RMD in the turn-73 year versus delaying to the April 1 Required Beginning Date. Enter your other income sources below.
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Wages, pensions, Social Security (taxable), etc. $
Income in year after turning 73 %
For projecting balance growth Tax Impact: Take RMD Year 1 vs Delay to RBD
| Scenario | Year 1 RMD | Year 2 RMD | Year 1 Tax | Year 2 Tax | Total 2-Year Tax |
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Frequently Asked Questions
What is the Required Beginning Date (RBD) for RMDs?
The Required Beginning Date is the deadline by which you must take your first Required Minimum Distribution. Under SECURE 2.0, for anyone who reaches age 73 after 2022, the RBD is April 1 of the calendar year following the year you turn 73. For example, if you turn 73 in 2026, your RBD is April 1, 2027.
What is the "two-RMD trap" when delaying to the Required Beginning Date?
If you delay your first RMD until the April 1 RBD, you must take TWO distributions in that same calendar year: (1) your delayed first RMD for the prior year (due by April 1), and (2) your second RMD for the current year (due by December 31). Having two RMDs in one year can push you into a higher tax bracket and increase Medicare IRMAA surcharges.
What is the penalty for missing an RMD?
Under SECURE 2.0 (effective 2023), the penalty for failing to take an RMD was reduced from 50% to 25% of the amount not taken. Further, if the shortfall is corrected within a 2-year window, the penalty is reduced to 10%. You still owe ordinary income tax on the RMD amount. The IRS can waive the penalty if you can show reasonable cause.
Should I take my first RMD in the year I turn 73 or delay to April 1?
Taking your first RMD in the year you turn 73 is usually better unless you expect significantly lower income in the following year. Delaying to April 1 forces two RMDs in one year, which can cause a spike in taxable income. Potential consequences: bracket creep, higher Medicare premiums (IRMAA is based on income 2 years prior), and increased Social Security taxation.
Do 401(k) plans have different RMD rules than IRAs?
Yes, with one key exception. If you are still working for the employer that sponsors your 401(k), you can generally delay 401(k) RMDs until April 1 following the year you retire β even if you are past 73. This exception does NOT apply to IRAs or to 401(k)s at companies where you own 5% or more. IRA RMDs must begin by the standard RBD regardless of employment status.