A clear, printable guide to required minimum distributions—when they start, how the April 1 first-year rule works, and what's different for Roth accounts. Use the checklist to prep questions for your advisor and CPA.
Educational only—not tax or legal advice.
A clear, printable guide to required minimum distributions—when they start, how the April 1 first-year rule works, and what's different for Roth accounts. Use the checklist to prep questions for your advisor and CPA.
Educational only—not tax or legal advice.
Instant download + email copy
Required Beginning Date (RBD), the April 1 first-year rule, and how two RMDs can land in the same calendar year.
Which accounts require RMDs (IRAs, 401(k)s) and which don't (Roth IRA during your life; Roth 401(k) starting 2024).
How some employer plans let you delay RMDs until retirement—and why IRAs never qualify.
How RMDs generate ordinary income and coordinate with your overall withdrawal order.
How Qualified Charitable Distributions from IRAs can satisfy your RMD and reduce taxable income.
High-level overview of the 10-year rule for inherited IRAs (post-2019 rules).
One-page printable checklist to simplify your year-end RMD planning and prep questions for your advisor.
Don't hardcode dollar thresholds into your plan notes—tax rules and IRS tables update regularly. We verify current numbers at the time of planning.
A preview of what's covered in the guide—in plain English.
Your first RMD is for the year you turn 73. You can take it that year, or delay it until April 1 of the following year. If you delay, you'll owe two RMDs in the same calendar year—the delayed one plus the new year's RMD.
Coming change: Under current law, the starting age rises to 75 for those born 1960 or later (applies starting 2033).
If you're still employed and your current employer's plan permits it, you may delay RMDs from that employer's plan until you retire. This exception generally doesn't apply if you own 5%+ of the company. IRAs never qualify for this exception.
Get the complete guide with printable checklist
Download the GuideYour first RMD is for the year you turn 73. You can take it that year, or delay it until April 1 of the following year—but delaying often means two RMDs in that next calendar year. For example, if you turn 73 in 2026, you can wait until April 1, 2027, but you'll also owe your 2027 RMD by December 31, 2027.
Maybe—but only for your current employer's plan if that plan allows it (and you're not a 5%+ owner). This is the "still-working exception." IRAs never qualify for this exception—you must take RMDs from IRAs regardless of employment status.
Roth IRA: No RMDs while you're alive. Roth 401(k)/403(b): No lifetime RMDs starting in 2024 (thanks to SECURE 2.0). However, beneficiary rules still apply to both after the owner's death.
Yes—if you're 73+, a properly executed Qualified Charitable Distribution (QCD) from an IRA can count toward that year's RMD. The minimum age to make a QCD is 70½. Annual limits and documentation requirements apply; check current IRS guidance.
Many non-spouse beneficiaries inheriting IRAs after 2019 must empty the account within 10 years (with various exceptions for "eligible designated beneficiaries"). Specific annual withdrawal requirements vary; we verify current IRS guidance before advising.
Our guides are a starting point. For personalized guidance on withdrawal timing, tax coordination, and how RMDs fit your overall plan, schedule a 20-minute introductory call.
Or call us directly: (480) 597-1743
Instant download + email copy
Instant download + email copy