Your First RMD Year: Rules for Age 73 in 2026

If you turn 73 in 2026, you must take your first required minimum distribution by April 1, 2027. However, delaying to that April deadline forces you to take two RMDs in 2027: the delayed first-year distribution plus the regular second-year distribution. For many retirees, taking the first RMD by December 31, 2026 is the better tax strategy. Here is how the timing works and what it means for your tax bill.

The SECURE 2.0 age-73 rule

The age at which RMDs begin has changed twice in recent years. The original SECURE Act of 2019 moved the starting age from 70.5 to 72. Then the SECURE 2.0 Act (Pub. L. 117-328), signed in December 2022, raised it again to 73 for individuals who turn 72 after December 31, 2022.

This means that in 2026, the first group of retirees subject to the age-73 rule are those born in 1953 (turning 73 during 2026). If you were born in 1951 or 1952, your RMDs already started under the age-72 rule.

A further increase to age 75 is scheduled for individuals turning 74 after December 31, 2032. That change does not affect anyone starting RMDs in 2026.

The April 1 deadline for your first RMD

The IRS gives first-time RMD filers an extended deadline: you have until April 1 of the year after your first distribution year. For someone turning 73 in 2026:

• First distribution year: 2026
• Extended deadline for first RMD: April 1, 2027
• Second RMD deadline: December 31, 2027

After your first distribution year, the deadline reverts to December 31 of each year. The April 1 extension is a one-time allowance and applies only to the very first RMD.

The two-RMDs-in-one-year problem

The extended deadline creates a tax timing trap. If you delay your first RMD to early 2027, you must also take your second RMD (for the 2027 distribution year) by December 31, 2027. Both distributions count as taxable income in 2027.

This double distribution can have cascading effects beyond the income tax itself:

• It may push you into a higher federal income tax bracket.
• It can increase the taxable portion of your Social Security benefits.
• It may trigger or increase Medicare Part B and Part D IRMAA surcharges, which are based on modified adjusted gross income from two years prior.
• It may reduce or eliminate the OBBBA senior bonus deduction, which phases out at higher MAGI levels.

Worked example: turning 73 in 2026

Consider Maria, who turns 73 on August 15, 2026. Her traditional IRA balance on December 31, 2025 is $500,000.

Under Option A, Maria spreads $18,868 and $18,868 across two tax years. Under Option B, she reports $37,736 in a single tax year. The difference could shift her marginal tax rate, increase her Medicare premiums, and affect the taxable portion of any Social Security benefits she receives.

Should you delay to April 1?

Delaying to April 1 makes sense in limited situations:

• You retired mid-year in 2026 and expect significantly lower income that year, making 2027's double distribution still more favorable than adding income to a higher-earning 2026.
• You need more time to set up systematic withdrawals or coordinate with other income sources.

For most retirees, the math favors taking the first RMD by December 31, 2026. Spreading the income across two calendar years typically produces a lower combined tax bill.

Use the RMD calculator to estimate your required distribution based on your actual balance and age. If you are deciding between the two timing options, consider running the numbers for both scenarios with a tax professional who can factor in your full income picture.