The rule, exactly as the IRS states it

From the IRS RMD comparison chart: for IRAs, you must take your first RMD by April 1 of the year following the year in which you turn 73 (your starting age if born 1951-1959), even if you are still employed. For workplace plans, it is April 1 of the later of the year you turn your starting age or the year you retire, if the plan allows the delay.

After the first RMD, the rule is simple: every subsequent RMD is due by December 31 of its year. The IRS gives this example: you turn 73 on July 15, 2024. Your first RMD (for 2024) is due by April 1, 2025. Your second RMD (for 2025) is due by December 31, 2025. Your third (for 2026) by December 31, 2026.

The trap in one sentence. If you take your first RMD on, say, March 15, 2025, and your second RMD in November 2025, both count as 2025 taxable income. Two years of distributions, one year of tax return.

Worked example: the math of the double year

The following is a hypothetical illustration with round numbers. Your factors come from the IRS Uniform Lifetime Table.

Illustration. You turn 73 in 2026, so your first RMD is for 2026. Your IRA was worth $500,000 on December 31, 2025, and your Uniform Lifetime Table factor at 73 is 26.5.

First RMD (for 2026): $500,000 ÷ 26.5 = $18,867.92. Due by April 1, 2027 if you use the extension.

Suppose your IRA is worth $520,000 on December 31, 2026, and your factor at 74 is 25.5.

Second RMD (for 2027): $520,000 ÷ 25.5 = $20,392.16. Due by December 31, 2027, extension or not.

If you use the April 1 extension, your 2027 taxable income includes both: $39,260.08, instead of roughly $18,868 in 2026 and $20,392 in 2027. The delay does not change either amount; it only changes which tax year the first one lands in.

When delaying can still make sense

  • Income drops between the two years. If you retire in 2026 and your 2027 income will be much lower, stacking both distributions into 2027 can put them in a lower bracket. This is the main legitimate reason to delay.
  • A one-time deduction year. If you expect unusually large deductions in the second year, the extra distribution may be partly offset. Run the numbers with a tax professional rather than guessing.
  • QCDs can soften the blow. A qualified charitable distribution counts toward your RMD and is excluded from income. If you are charitably inclined and 70 1/2 or older, a QCD from the stacked year can offset the extra income. See the QCD calculator (2026 limit: $111,000 per person).

For most people, the default is better: take the first RMD in the first year, by December 31, and keep one distribution per tax year. If you miss a deadline entirely, see the missed-RMD penalty calculator.

Sources

Frequently asked questions

What is the April 1 deadline for my first RMD?

Your first RMD is due by April 1 of the year after the year you reach your starting age. Only the first RMD gets this extension.

If I delay my first RMD to April 1, do I have to take two RMDs in one year?

Yes. The second RMD is still due by December 31 of that same calendar year, and both are taxable in the year received.

Which year's account balance is used if I delay my first RMD to April 1?

The December 31 balance of the year before your first RMD year. Delaying changes the tax year of the income, not the amount.

Is it better to take my first RMD in the first year or delay to April 1?

Usually the first year, to avoid stacking two distributions into one tax year. Delaying can win if your income will be clearly lower in the second year.

What happens if I miss the April 1 deadline for my first RMD?

The shortfall faces the missed-RMD excise tax, generally 25%, reduced to 10% with timely correction. Take the distribution and correct it promptly.

Does the April 1 extension apply to inherited IRA RMDs?

No. It applies to your own first RMD as an account owner. Beneficiary deadlines follow separate rules.

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Disclaimer. Educational purposes only, not tax, legal, or financial advice. The April 1 rule and the double-distribution effect depend on your starting age, account type, and tax situation; confirm deadlines with a qualified tax professional. Authoritative sources include the IRS RMD comparison chart and IRS Publication 590-B.