Do I have to take an RMD if I'm still working?

If you're still working at the company sponsoring your 401(k) and own less than 5% of it, you can defer that plan's RMD until you retire. IRA RMDs can never be deferred for the working exception.

Can I reinvest an RMD into a Roth IRA?

Not directly, RMDs cannot be rolled over. But once the RMD is in your bank account, you can use those dollars to fund a separate Roth IRA contribution if you have eligible earned income and are within the income limits.

What is a Qualified Charitable Distribution (QCD)?

Starting at age 70½, you can transfer up to $108,000 (2026 limit) directly from a Traditional IRA to a qualified charity. The QCD counts toward your RMD and is excluded from taxable income, often the most tax-efficient way to give if you don't itemize.

Rules · Retirement · 2026

Required Minimum Distribution (RMD) Rules for 2026

By Yinka Olayokun Published May 12, 2026 Verified May 10, 2026

2026 at a glance

For 2026, Required Minimum Distributions begin in the year you turn 73 (rising to 75 in 2033 under SECURE 2.0). The amount equals your prior-year December 31 IRA or 401(k) balance divided by the IRS Uniform Lifetime Table factor for your age (26.5 at age 73). The first RMD can be delayed until April 1 of the year after you turn 73; every subsequent RMD must come out by December 31. Missing one triggers a 25% excise tax (10% if corrected within two years).

2026 RMD age and Uniform Lifetime Table factors

Age in 2026	Lifetime Table factor	RMD on $500k balance
73 (RMDs begin)	26.5	$18,868
75	24.6	$20,325
80	20.2	$24,752
85	16.0	$31,250
90	12.2	$40,984

Which accounts require an RMD

Traditional IRAs, SEP-IRAs, SIMPLE IRAs, and 401(k)/403(b) plans all require RMDs starting at 73. Roth IRAs do not require RMDs during the original owner's lifetime. Roth 401(k)s no longer require RMDs starting in 2024 under SECURE 2.0, a meaningful change from prior years.

If you have multiple Traditional IRAs you can compute an RMD for each but withdraw the total from any one (or combination). 401(k) RMDs must be taken from each plan separately, they cannot be combined.

The penalty for missing an RMD

SECURE 2.0 cut the missed-RMD penalty from 50% to 25%, and to 10% if the shortfall is corrected within two years. File Form 5329 with a written explanation to request a waiver, the IRS routinely grants it for first-time mistakes.

Frequently Asked Questions

Do I have to take an RMD if I'm still working?: If you're still working at the company sponsoring your 401(k) and own less than 5% of it, you can defer that plan's RMD until you retire. IRA RMDs can never be deferred for the working exception.
Can I reinvest an RMD into a Roth IRA?: Not directly, RMDs cannot be rolled over. But once the RMD is in your bank account, you can use those dollars to fund a separate Roth IRA contribution if you have eligible earned income and are within the income limits.
What is a Qualified Charitable Distribution (QCD)?: Starting at age 70½, you can transfer up to $108,000 (2026 limit) directly from a Traditional IRA to a qualified charity. The QCD counts toward your RMD and is excluded from taxable income, often the most tax-efficient way to give if you don't itemize.

Primary sources

IRS, Retirement Topics: Required Minimum Distributions , Internal Revenue Service. Verified May 10, 2026.
IRS Publication 590-B, Distributions from IRAs , Internal Revenue Service. Verified May 10, 2026.

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