RMDs · 8 min read
Your First RMD Has Two Deadlines: How the April 1 Delay Works, and When It Costs More
Anyone turning 73 in 2026 owes a first required minimum distribution for 2026, due December 31, 2026, with a one-time option to wait until April 1, 2027. Waiting does not move the second RMD, due December 31, 2027, so both land on the 2027 return: about $38,000 on a $500,000 IRA.
Required minimum distributions settle into a simple annual rhythm: one withdrawal, due by December 31, every year. The first one is the exception. It carries a second, later deadline, and choosing that later date changes which tax year absorbs the income. We treat the choice as a two-year tax comparison rather than a question of convenience, because the same dollars leave the IRA either way; only their timing on the return differs.
What follows is educational. The treatment of a specific account should be confirmed with a tax professional.
What the First-RMD Question Is Really Asking
Under SECURE 2.0, RMDs begin at 73 for anyone born from 1951 through 1959, so the 2026 group is people born in 1953. For them, “When do I have to take my first RMD?” is really a question about two tax years at once:
- Which year’s return should carry the first distribution, 2026 or 2027?
- What else is on each return, such as final wages, a property sale, or Social Security starting?
- What the income touches besides the bracket: Medicare premiums two years later and the taxable share of Social Security.
The deadline itself is the easy part. The harder part is deciding which of two returns can absorb the income more cheaply.
The Deadline Rules
An IRA owner must begin RMDs by the required beginning date: April 1 of the year after the year the owner reaches the applicable age. A minimum amount is due for every year starting with the year the owner reaches that age, and each RMD after the first must be taken by December 31 of its own year. (IRS Publication 590-B) For a 1953 birth year, that produces this calendar:
| Distribution | Tax year it belongs to | Latest date to take it | Can it be delayed? |
|---|---|---|---|
| First RMD (age 73) | 2026 | April 1, 2027 | Yes, from December 31, 2026 to April 1, 2027 |
| Second RMD (age 74) | 2027 | December 31, 2027 | No |
| Each later RMD | Its own year | December 31 of that year | No |
Three details sit underneath the table:
- The option is used once. It applies only to the first distribution; nothing after it moves.
- Workplace plans can start later. A participant still working for the employer sponsoring a 401(k) or similar plan can generally delay that plan’s RMDs until the year of retirement, unless the participant owns 5 percent or more of the business. The exception does not extend to IRAs. (IRS, RMD FAQs)
- The divisor is set by age. Each RMD is the prior December 31 balance divided by the Uniform Lifetime Table factor: 26.5 at 73 and 25.5 at 74. (IRS Publication 590-B, Appendix B) An owner whose spouse is more than 10 years younger and the sole beneficiary uses a different table, which produces smaller RMDs.
April 1 is a later deadline for the first RMD only. The second RMD keeps its December 31 date, so delaying the first puts two distributions on one return.
The Same Two Distributions on Two Calendars
Take an IRA worth $500,000 on December 31, 2025, owned by someone turning 73 in 2026. To keep the comparison clean, assume it is again worth $500,000 on December 31, 2026.
- 2026 RMD: $500,000 ÷ 26.5 = $18,868
- 2027 RMD: $500,000 ÷ 25.5 = $19,608
| Path | IRA income on the 2026 return | IRA income on the 2027 return |
|---|---|---|
| First RMD taken by December 31, 2026 | $18,868 | $19,608 |
| First RMD delayed into early 2027 | $0 | $18,868 + $19,608 = $38,476 |
The total over two years is identical. The delayed path concentrates it.
One refinement makes the delay slightly more expensive than the table shows. A distribution taken after December 31 for the prior year does not reduce the prior year-end balance used for the next RMD. (IRS Publication 590-B) On the delayed path, the $18,868 is still in the account on December 31, 2026, so the 2027 RMD is figured on a balance about $18,868 higher: roughly $18,868 ÷ 25.5 = $740 more in 2027 income.
What a Doubled Year Touches
Three separate calculations read the same return, and a doubled RMD year can move all three:
- The bracket. For married couples filing jointly in 2026, the 12 percent bracket ends at $100,800 of taxable income; above it the rate is 22 percent, and the 24 percent bracket starts above $211,400. (IRS, 2026 inflation adjustments) Only the dollars above a line pay the higher rate.
- Medicare premiums. Income-related surcharges are set from modified adjusted gross income two years earlier, in tiers; the first joint-filer threshold for 2026 premiums is $218,000. Going over by $1 applies the full tier, and a doubled 2027 would feed 2029 premiums. Our guide to the IRMAA cliff has the tier table.
- Social Security. For joint filers, benefits start becoming taxable above $32,000 of provisional income, and up to 85 percent can be taxable above $44,000. Extra IRA income can bring more benefit dollars into taxable income with it, the effect described in the tax torpedo.
Two Hypothetical Households, Worked Through
These illustrations are hypothetical and simplified. They are not based on any client, apply 2026 joint brackets to both years for comparability (actual 2027 brackets will be adjusted for inflation), and are not recommendations.
Both couples own the $500,000 IRA above. Each already has Social Security 85 percent taxable, so extra IRA income does not pull in more benefits; the comparison isolates the bracket effect.
Household A: steady income, where the delay costs
This couple has $80,000 of taxable income in each year before any RMD.
| Take by Dec. 31, 2026 | Delay to 2027 | |
|---|---|---|
| 2026 taxable income | $98,868 | $80,000 |
| 2027 taxable income | $99,608 | $118,476 |
| Tax on the RMDs | ($18,868 + $19,608) × 12% = $4,617 | $20,800 × 12% + $17,676 × 22% = $6,385 |
Taking the first RMD on time keeps both years under $100,800. Delaying pushes $17,676 into the 22 percent bracket, for about $1,768 more federal tax, before counting the extra $740 RMD.
Household B: a final year of wages, where the delay helps
This couple retires in mid-2026. Wages bring 2026 taxable income to $190,000 before any RMD; in 2027 it falls to $70,000.
| Take by Dec. 31, 2026 | Delay to 2027 | |
|---|---|---|
| 2026 taxable income | $208,868 | $190,000 |
| 2027 taxable income | $89,608 | $108,476 |
| Tax on the RMDs | $18,868 × 22% + $19,608 × 12% = $6,504 | $30,800 × 12% + $7,676 × 22% = $5,385 |
Here the delay moves the first RMD out of a 22 percent year into a year with room left in the 12 percent bracket, saving about $1,119. The extra $740 of 2027 RMD, taxed at 22 percent, trims that by roughly $163. The same rule produces opposite answers because the two years differ.
Household A pays about $1,768 more by delaying; Household B saves about $1,119. The deciding factor is the gap between the two years’ incomes, not the deadline.
How We Approach This in a Plan
We decide the first-RMD date on paper, usually in the fall of the year the owner turns 73, by projecting both returns under each path. The comparison runs across several parts of the plan:
- Brackets across both years. We compare total tax for 2026 and 2027 together, using the bracket edges covered in where the 12 percent bracket ends.
- Roth conversions. Once RMDs apply, the year’s RMD must come out before anything is converted, and an RMD itself cannot be rolled over or converted. (IRS Publication 590-B) Conversion room therefore shrinks when RMDs begin, which is why we plan conversions in the window before required withdrawals.
- Charitable giving. For households that give, a qualified charitable distribution can count toward the RMD without adding to taxable income, which can make a doubled year less costly.
- Medicare and Social Security. We check each path against the IRMAA tiers two years ahead and against the provisional-income thresholds, not just the bracket.
- The rest of the RMD calendar. IRAs can be totaled and the combined RMD taken from any of them, but each 401(k) or 403(b) RMD must come from that plan. The full framework is in our RMD guide, and the cost of a miss is in the missed-RMD penalty.
Questions Worth Answering Before You Decide
- In what year does the owner reach 73, and is any spouse more than 10 years younger and the sole beneficiary?
- Which accounts owe an RMD, and does the still-working exception apply to any current employer’s plan?
- How do projected taxable incomes for the first and second RMD years compare, including wages, gains and Social Security?
- Would either path cross a bracket edge, an IRMAA tier, or a Social Security taxation threshold?
- Are Roth conversions or charitable gifts planned in either year, and in what order will they be done?
- Who will request the distribution, and when, so that it settles before the deadline rather than after it?
What This Does Not Mean
- It does not mean April 1 extends anything else. The second RMD’s December 31 deadline is fixed.
- It does not mean the delay is a mistake. When the first year’s income is unusually high, the delay can lower total tax.
- It does not mean the tax doubles. Brackets are marginal; only income pushed over a line is taxed at the higher rate.
- It does not apply yet to anyone born in 1960 or later, whose RMDs begin at 75.
- It is not personalized advice. The choice should be modeled with a tax professional who can see both years’ returns.
Frequently Asked Questions
Q: When is the first RMD due for someone turning 73 in 2026?
It is the RMD for 2026 and can be taken at any point during 2026, or by April 1, 2027 at the latest. Every later RMD is due by December 31 of its own year.
Q: If I wait until April 1, 2027, how many RMDs are due in 2027?
Two: the delayed 2026 RMD by April 1 and the 2027 RMD by December 31. On a $500,000 IRA that is about $18,868 plus $19,608, or $38,476, on one return.
Q: Does delaying the first RMD make the second one larger?
Slightly. A distribution for 2026 taken in 2027 does not reduce the December 31, 2026 balance used for the 2027 RMD. In the example, that adds about $740 to the second RMD.
Q: When can delaying the first RMD lower total taxes?
When the first year’s income is unusually high, such as a final year of wages, and the second year’s is lower. In our hypothetical, moving the first RMD out of a 22 percent year saved about $1,119.
Q: Can I delay RMDs from my 401(k) if I am still working?
Generally yes, for the plan of the employer you still work for, unless you own 5 percent or more of the business. The exception does not apply to IRAs or to plans from former employers.
Q: Can an RMD be converted to a Roth IRA?
No. Once RMDs apply, the year’s required amount must be distributed first and is not eligible for rollover or conversion. Amounts above the RMD can be converted.
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The views and opinions expressed here are those of The Financial Sciences Company as of the publish date and are provided for informational and educational purposes only. They are not personalized investment, tax, or legal advice. The Financial Sciences Company, LLC is a registered investment adviser. Registration does not imply a certain level of skill or training. Additional information is available in our Form ADV at adviserinfo.sec.gov.
General educational information, current as of 2026. Figures and rules change. For guidance specific to your situation, speak with a qualified professional.