Delaying the first RMD can put two required withdrawals into one calendar year
By IRACircle · Updated 2026-10-21 · 3 min read
The first-year timing choice is narrow
For a Traditional IRA owner reaching the applicable starting age, the first required distribution can generally be delayed until April 1 of the following year. Later annual RMDs generally remain due by December 31. This is a first-year timing provision, not a blanket option to defer every year’s payment until April. Workplace-plan exceptions and inherited-account deadlines require separate analysis.
A dated example for a person born in 1953
Assume an IRA owner turns 73 during 2026 and is subject to the ordinary owner rules. The first RMD is for 2026, but it can generally be taken by April 1, 2027. The 2027 RMD is generally still due by December 31, 2027. Waiting until 2027 for the first payment can therefore place both distributions in that calendar year. The amounts must be calculated using the applicable year-end balances and distribution periods; the first payment is not automatically reused as the second amount.
Compare two cash-flow calendars
For illustration, suppose the required amounts turn out to be $12,000 and $13,000. Taking $12,000 in December 2026 and $13,000 during 2027 separates the gross distributions across two calendar years. Taking the first $12,000 in March 2027 and the second $13,000 before the end of 2027 creates $25,000 of gross distributions in 2027. This example shows timing only; it does not calculate taxable income, deductions or final tax.
A later deadline is not automatically a lower tax bill
Compare the complete expected tax picture for both years. Other income, deductions, Social Security taxation and income-related costs may matter. A higher withdrawal total can affect more than one part of a household’s finances. Conversely, unusual income in the first year can make a later first payment worth examining. There is no universal answer from the deadline alone.
Make the custodian instructions specific
Record which distribution year a payment satisfies and keep confirmations. If withholding is elected, distinguish the gross IRA distribution from the net deposit. Confirm processing deadlines well before the legal deadline, particularly when assets must be sold or an account is being transferred. An RMD is not an eligible rollover amount; moving an account does not cancel its distribution obligation.
What to verify before using this example
Confirm your birth date, account type, ownership or beneficiary status, prior December 31 balances, applicable table and any unpaid requirement. If you were born earlier than the example, do not restart a first-year deadline simply because you opened a new IRA or retired this year. Ask a qualified preparer to compare the two years using your actual information before choosing the timing.
Sources and scope
Content revised October 21, 2026. Prepared with AI assistance; no independent professional review is claimed. Examples are hypothetical. General U.S. federal education; verify the source edition and seek qualified advice for your circumstances. Editorial policy and corrections.