People who turn 73 in 2026 owe the IRS their first required minimum distribution, or RMD, from a traditional IRA for this year. The agency allows a delay until April 1, 2027, and many retirees take it because it feels like extra time.
The second withdrawal is not delayed, though. The RMD for 2027 is still due by Dec. 31, 2027, so waiting puts two taxable distributions on the same tax return.
What stacking looks like in dollars
An RMD is the prior Dec. 31 account balance divided by a life expectancy factor from IRS tables. For age 73, the divisor is 26.5. For a traditional IRA worth $500,000 at the end of 2025, the first withdrawal is about $18,868.
Take it in 2026 and that income lands on this year’s return. Take it in March 2027 and it joins a second withdrawal for 2027, whose size depends on the account’s Dec. 31, 2026, balance. If the balance holds steady, that is roughly $38,500 of IRA income in one year, before Social Security, a pension or any other income.
More income in one year can push part of it into a higher tax bracket, make more of a Social Security benefit taxable and raise Medicare Part B and Part D premiums, which are generally set using a tax return from two years earlier. The IRA itself does not change. The year the income shows up does.
When waiting can still make sense
A later withdrawal keeps money invested for a few more months. It can also help someone whose 2026 income is unusually high, such as a person still drawing a paycheck or selling a business, if 2027 looks lighter. The comparison is between two years of income, so it requires estimates for both.
Anyone who has already spread withdrawals through 2026, or plans to, has no decision to make. For everyone else, the 2026 RMD is due by April 1, 2027, at the latest.
Ways to shrink the taxable amount
Donors 70½ and older can send money straight from an IRA to a charity, and the IRS says a qualified charitable distribution counts toward the RMD. Because the money never counts as income, a gift can also help keep Medicare Part B costs down, though it means giving the money away.
Another option is to take part of the 2026 RMD now and the rest in December. Withdrawals come due every year after that, a deadline that also applies to the wealthiest age group: Americans 75 and older.
Getting a second set of eyes on the timing
The choice between 2026 and 2027 depends on income, deductions, Medicare premiums, and how many accounts are involved. Anyone with $100,000 or more in investments who wants a fiduciary advisor to run the numbers can use SmartAsset, which matches people with up to three fiduciary advisors.
SmartAsset provides matching, not advice. Expect the questionnaire to take about 10 minutes and roughly 37 questions, with a phone number request near the end. You control whether and when you respond to anyone.
The cost of missing the date
The amount not withdrawn may be subject to an excise tax of 25%, or 10% if the RMD is timely corrected within two years. On an $18,868 RMD, a missed withdrawal could mean an extra $4,717 bill on top of the income tax owed when the money comes out anyway.
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