Required minimum distributions sound more complicated than they need to be.
An RMD is simply a minimum amount the tax rules eventually require you to take out of certain retirement accounts each year.
For most people dealing with a traditional 401(k) in 2026, age 73 is the key starting point. But a workplace plan can sometimes let you delay RMDs while you are still working, and Roth 401(k) accounts no longer require lifetime RMDs for the original owner.
Those exceptions matter.
Quick answer:** Traditional 401(k) money is generally subject to RMD rules. The current applicable starting age is generally 73 for people reaching that age under today’s rules. If you are still working, your employer plan may let you delay RMDs until retirement unless you own more than 5% of the company. Designated Roth 401(k) accounts do not require lifetime RMDs for the original owner.
The IRS provides current guidance in its RMD FAQs ↗.
What is an RMD?
RMD stands for required minimum distribution.
Tax-deferred retirement accounts are designed to postpone income tax, not eliminate it forever. You may contribute pre-tax money, let it grow without current tax on annual investment gains, and eventually pay income tax when taxable money comes out.
RMD rules put a minimum withdrawal schedule on certain accounts once you reach the required age or another required starting point.
You can always take more than the RMD if the plan allows it. The RMD is the floor, not the ceiling.
But taking extra this year does not normally give you credit against next year’s RMD.
What age do 401(k) RMDs start in 2026?
For people subject to the current age-73 rule, you generally begin RMDs for the year you reach age 73.
SECURE 2.0 also provides for a later age of 75 for younger cohorts in the future. That means you should not hard-code “73 forever” into a retirement plan that spans decades.
If you are close to RMD age now, 73 is the number that usually matters. If you are much younger, check the law again when you get closer.
The IRS maintains the current age rules in its required minimum distribution guidance ↗.
The first RMD deadline is different from later deadlines
This is one of the easiest rules to miss.
In general, you can delay your first RMD until April 1 of the following year.
After that, RMDs are generally due by December 31 each year.
That sounds like free extra time, but waiting can create a tax issue.
Suppose your first RMD is for 2026 and you wait until March 2027 to take it. Your 2027 RMD is still generally due by December 31, 2027.
You could therefore take two taxable RMDs in 2027:
- The delayed 2026 RMD by April 1, 2027
- The 2027 RMD by December 31, 2027
Two distributions in one tax year can push more income onto the same tax return.
So the question is not merely “How late can I wait?” It is “Which timing gives me the better overall tax result?”
How is a 401(k) RMD calculated?
The basic formula is straightforward:
Prior December 31 account balance ÷ IRS life-expectancy factor = RMD
For most account owners, the factor comes from the IRS Uniform Lifetime Table.
A different table can apply if your spouse is your sole beneficiary and is more than 10 years younger than you.
Example:
Assume your prior December 31 balance is $800,000 and the applicable IRS factor is 26.5.
$800,000 ÷ 26.5 = about $30,189.
That would be the approximate RMD before considering any special adjustments or plan-specific issues.
Your plan administrator may calculate the amount for you, but the IRS says the account owner is ultimately responsible for taking the correct amount.
That means “the website did not remind me” is not a safe retirement strategy.
Can you delay a 401(k) RMD if you are still working?
Often, yes.
This is a major difference between a workplace 401(k) and a traditional IRA.
For an employer-sponsored plan, the required beginning date can generally be April 1 after the later of:
- The year you reach the applicable RMD age, or
- The year you retire
But there are important conditions.
The 5% owner exception
If you own more than 5% of the employer sponsoring the plan, the still-working delay generally does not apply. You normally have to begin based on age even if you keep working.
Plan terms can be stricter
The IRS also notes that plan terms may require distributions earlier than the broad federal maximum delay.
So if you are 74 and still employed, do not assume your 401(k) can sit untouched just because you are working.
Ask the plan administrator directly:
“Does this plan allow the still-working RMD delay, and if so, what is my required beginning date?”
Get the answer before the deadline, not in January after the year is over.
Roth 401(k) RMD rules changed
Older articles often say Roth 401(k)s have lifetime RMDs while Roth IRAs do not.
That is outdated for the original account owner.
Under current law, designated Roth accounts in 401(k) and 403(b) plans do not require lifetime RMDs for the original owner.
Beneficiaries can still face distribution requirements after the owner dies.
This change removed one of the old reasons people automatically rolled a Roth 401(k) to a Roth IRA at retirement.
A rollover may still make sense for other reasons—fees, investments, account consolidation or estate planning—but “I need to escape Roth 401(k) lifetime RMDs” is no longer the same argument it used to be.
Read our Roth 401(k) guide for the broader Roth rules.
What if you have more than one 401(k)?
This is another place where people apply IRA rules to 401(k)s and get it wrong.
If you have multiple traditional IRAs, you generally calculate the RMD for each IRA but can satisfy the combined IRA amount from one or more of those IRAs.
401(k)s are different.
The IRS says RMDs from 401(k) and similar qualified plan accounts generally must be calculated and satisfied separately for each plan.
Example:
You have:
- Old Employer A 401(k): RMD = $9,000
- Old Employer B 401(k): RMD = $6,000
- Current Employer C 401(k): no RMD yet because the still-working delay applies
You generally cannot simply take $15,000 from Employer A’s 401(k) and declare both old-plan RMDs satisfied. Employer B’s required amount normally needs to come from Employer B’s plan.
The IRS explains the difference in its RMD comparison chart ↗.
That is one reason account consolidation can become attractive before RMD years—but consolidation should be evaluated before moving money because it can affect fees, investments and early-access rules.
How are RMDs taxed?
Traditional pre-tax 401(k) RMDs are generally included in taxable income.
If part of an account represents money that has already been taxed, the tax result can be different for that portion.
The important point is that an RMD is not a special low-tax distribution. It is retirement-account income subject to the normal tax rules that apply to the underlying money.
That makes RMD planning connected to other decisions:
- When to claim Social Security
- Whether to do Roth conversions before RMD age
- How much taxable retirement income you expect each year
- Medicare income-related premium thresholds
- Charitable giving strategy
- Whether old accounts should be consolidated
Those decisions can interact. A one-year tax answer is not always the best lifetime answer.
Can you roll an RMD into another retirement account?
No.
An RMD itself is generally not eligible for rollover.
If you want to roll over an account in a year when an RMD is due, the RMD generally needs to be handled first. Do not send the entire balance to another account and assume the receiving custodian will sort it out automatically.
If you are considering a rollover near RMD age, ask both plan administrators how the current-year RMD will be handled.
Our 401(k) rollover to IRA guide covers the broader rollover decision.
What happens if you miss an RMD?
Missing an RMD can trigger an excise tax.
Current IRS guidance describes a 25% excise tax on the amount not distributed as required, with the rate potentially reduced to 10% if the mistake is corrected within the applicable correction period.
That is a meaningful improvement from the much harsher old penalty, but it is still not something to ignore.
If you discover a missed or short RMD:
- Do not wait for the IRS to contact you.
- Contact the plan administrator or custodian.
- Calculate the shortfall.
- Take the corrective distribution if appropriate.
- Review Form 5329 requirements and available relief.
- Get tax help if the amount or facts are significant.
The earlier you identify the mistake, the easier it is to deal with cleanly.
How to plan before RMDs begin
The best RMD work often happens years before the first required withdrawal.
Step 1: Find every retirement account
Old 401(k)s are easy to forget after several job changes.
Make a list now. If you cannot locate one, see our guide to finding an old 401(k).
Step 2: Identify pre-tax versus Roth money
The tax treatment matters. Do not assume the total balance shown on a dashboard is one tax bucket.
Step 3: Compare old plans
Look at fees, investments, service quality and whether multiple accounts will make future RMD administration annoying.
Have several old plans?** Look up each employer before consolidating. The public record can help with plan comparison; your personal account provider determines your actual balance and RMD.
Step 4: Model the tax years around retirement
The years after work ends but before large RMDs begin can sometimes be unusually low-income years.
That may create planning opportunities. Whether Roth conversions or other moves make sense depends on your full tax picture, so this is an area where tax advice can be worth paying for.
Step 5: Decide when to take the first RMD
Do not automatically wait until April 1 of the following year just because you can.
Compare:
- Taking the first RMD in the first year
- Delaying it and taking two RMDs in the next year
The second option can bunch taxable income into one year.
A simple RMD checklist
If you are within a few years of RMD age:
- [ ] List every IRA, 401(k), 403(b) and 457(b).
- [ ] Mark each account as traditional/pre-tax or Roth.
- [ ] Identify which employer plans may allow a still-working delay.
- [ ] Check whether you are a more-than-5% owner of any sponsoring employer.
- [ ] Record the prior December 31 balance for each account subject to RMDs.
- [ ] Confirm the correct IRS life-expectancy factor.
- [ ] Do not assume one 401(k) withdrawal satisfies another 401(k)'s RMD.
- [ ] Decide whether delaying the first RMD to the following April helps or hurts your taxes.
- [ ] Put every deadline on a calendar.
Frequently asked questions
What is the 401(k) RMD age in 2026?
For people currently reaching the required age under today’s rules, age 73 generally applies. SECURE 2.0 provides age 75 for younger cohorts in future years.
Do Roth 401(k)s have RMDs?
Not during the original owner’s lifetime under current law. Beneficiaries can still be subject to distribution rules after death.
Can I delay my 401(k) RMD if I am still working?
Often yes, if the plan allows it and you are not a more-than-5% owner of the employer. Confirm the plan's terms.
Can I take all my 401(k) RMDs from one 401(k)?
Generally no. Unlike IRAs, separate 401(k) plans normally have to satisfy their RMDs separately.
Can I take more than my RMD?
Yes, if the plan permits the withdrawal. But the excess generally does not reduce a future year's RMD.
Is an RMD tax-free after age 73?
No. Taxable pre-tax 401(k) distributions are generally included in income. RMD status does not make the money tax-free.
Bottom line
RMD rules are manageable if you separate the questions:
- When do I have to start?
- Which accounts are subject to RMDs?
- How much must come from each account?
- What tax bill will the withdrawal create?
The biggest mistakes usually come from waiting until the deadline, assuming IRA aggregation rules apply to 401(k)s, or relying on an old article that still says Roth 401(k)s have lifetime RMDs.
Get the account list organized first. Then the math becomes much easier.