2026 RMD Deadline: December 31 or April 1, 2027?

Every RMD after the first is due by December 31 of the year (IRS RMD FAQs). The first one — for the year you reach 73 (born 1951–1959) — can wait until April 1 of the next year. For anyone born in 1953, 2026 is that first year, so the 2026 RMD can wait until April 1, 2027.

The catch

If you wait, you take two RMDs in 2027: the 2026 one by April 1 and the 2027 one by December 31, both taxed in 2027. The 2027 RMD is based on the December 31, 2026 balance, which isn't reduced by the delayed 2026 withdrawal.

Still working

If you still work for the employer that runs your 401(k) or 403(b) and own 5% or less of the business, that plan's RMDs can usually wait until April 1 after the year you retire. IRAs don't get this exception.

Last reviewed 2026-10-29. General information, not tax advice. Your custodian's figures and a tax professional come first.