Required Minimum Distributions in 2026: What Retirees Should Check Before Year-End

Some retirement-account owners must withdraw a minimum amount each year after reaching the applicable age or triggering another rule. These required minimum distributions (RMDs) have account-specific requirements, and missing a deadline can create tax consequences. Because age thresholds, account types, and exceptions matter, use this as a preparation checklist—not as a calculation of your personal RMD.

Identify which accounts may be subject to RMDs

Traditional IRAs and many employer retirement plans can have RMD requirements. The rules are not identical across account types, and Roth accounts have different treatment depending on whether the account is an IRA or an employer plan and on current law. Inherited retirement accounts have their own rules and should be checked separately.

Confirm your deadline

For many account owners, an RMD is due by December 31 each year. A first RMD may be eligible for a delayed deadline until April 1 of the year after the year you reach the applicable starting age, but delaying the first distribution can mean two taxable distributions in the following calendar year. Employer-plan rules can also differ for some current employees. Do not assume an exception applies without checking the plan and IRS guidance.

Verify the amount with the custodian

1. List each retirement account and confirm the account type.
2. Check the prior year-end account balance used in the calculation.
3. Confirm the applicable IRS life-expectancy table and any special rule for a spouse beneficiary or inherited account.
4. Ask each custodian whether it calculates or tracks your RMD and whether you have accounts elsewhere.
5. Keep confirmation of each distribution and review the tax reporting documents when issued.

Avoid common mistakes

Do not assume one withdrawal automatically satisfies the RMD for every account. Some IRA owners can aggregate certain IRA distributions, while employer-plan rules may require separate treatment. A charitable distribution may have special tax treatment if requirements are met, but it is not interchangeable with every other withdrawal. Confirm before acting.

Official resources

Start with the IRS required minimum distribution guidance and speak with your plan administrator or qualified tax professional about your situation. Rules can change, so confirm the current 2026 deadline and calculation.

General tax information, not tax or investment advice. Photo: Vitaly Gariev/Unsplash.