How Required Minimum Distributions Change Your Tax Bill After Age 73

Starting in 2023 the age for required minimum distributions from traditional IRAs and 401(k) plans rose to 73. For millions of Americans born in the 1950s that date arrives soon.

The first RMD for someone turning 73 in 2026 must be taken by April 1 of 2027. These mandatory withdrawals count as ordinary income and can increase Medicare premiums, trigger higher taxes on Social Security benefits, and reduce eligibility for tax credits.

A retiree with a $600,000 traditional IRA might face an RMD of roughly $22,000 in the first year. Without planning that extra income can add thousands of dollars to the federal tax bill and change the after-tax value of every other dollar received in retirement.

The Current RMD Rules and Ages

The SECURE 2.0 Act of 2022 raised the RMD starting age from 72 to 73 for people who reach that birthday after December 31, 2022. The age will rise again to 75 in 2033. The IRS uses life expectancy tables published in Publication 590-B to calculate each year's distribution.

For a 73-year-old the uniform lifetime table divisor is 26.5. That means a $530,000 balance at year-end requires a minimum withdrawal of $20,000. Failure to take the full RMD triggers a 25 percent excise tax on the shortfall, reduced to 10 percent if corrected within two years.

Roth IRAs have no lifetime RMDs, which makes them attractive for legacy planning. The first RMD deadline is April 1 of the year after the year you turn 73, but taking two distributions in one calendar year can create a large tax spike.

How RMDs Affect Federal and State Taxes

RMDs are taxed as ordinary income at rates from 10 percent to 37 percent. A couple with $80,000 in other retirement income who must withdraw $35,000 from an IRA could move from the 12 percent bracket into the 22 percent bracket on part of their income.

In 2025 the 22 percent bracket for married filers begins at $94,601. The extra income also raises the taxable portion of Social Security benefits. Up to 85 percent of benefits become taxable once combined income exceeds $44,000 for joint filers.

Many states follow federal rules and tax RMDs as well. California, New York, and Pennsylvania each apply their own state income tax rates that can add 5 to 9 percent to the total bill.

Retirees in no-income-tax states such as Florida and Texas avoid that layer.

Impact on Medicare Premiums and Other Costs

Higher modified adjusted gross income from RMDs can trigger Income-Related Monthly Adjustment Amounts on Medicare Part B and Part D. For 2026 the standard Part B premium is $185 per month.

Couples with MAGI above $206,000 in 2024 pay an extra $74 to $506.90 per person per month. The surcharges are based on tax returns from two years earlier, so 2026 premiums reflect 2024 income.

RMDs taken in 2026 will affect 2028 premiums. Many retirees also lose eligibility for premium tax credits on Affordable Care Act plans before Medicare age if RMDs push income too high.

The Saver's Credit phases out completely at $73,000 of adjusted gross income for joint filers in 2026.

Strategies to Reduce the Tax Hit

One common approach is to convert portions of traditional IRA money to a Roth IRA in years when income is lower, such as the gap between early retirement and RMD age. Each conversion is taxable in the year it occurs but removes that amount from future RMD calculations.

Qualified charitable distributions allow donors age 70 and a half or older to send up to $105,000 directly from an IRA to charity in 2026. The amount counts toward the RMD but is not included in taxable income.

Another tool is to withdraw slightly more than the RMD in low-income years and place the excess in a taxable brokerage account that can be managed for long-term capital gains taxed at lower rates. Tax-loss harvesting inside taxable accounts can offset some of the ordinary income created by RMDs.

Real Numbers From Typical Retiree Portfolios

Consider a single retiree with a $750,000 traditional IRA who turns 73 in 2026. Using the current uniform lifetime table the first RMD equals about $28,300. If that person also receives $28,000 in Social Security and $12,000 in pension income, total taxable income rises to roughly $68,300 before deductions.

After the standard deduction of $15,000 the taxable amount is $53,300, which keeps most of it inside the 12 percent bracket for 2026. The same portfolio at age 80 will require an RMD near $39,000 because the divisor drops to 19.5.

That jump can push the retiree into the 22 percent bracket and raise Medicare premiums by several thousand dollars a year.

社会保障およびその他の収入との調整 |||9月||| 多くの退職者は、社会保障の加入を70歳まで遅らせ、若いうちはIRAの引き出しで生活することで生涯税を下げることができる。この戦略では、RMD が開始される前に IRA のサイズを縮小しながら、より低い税率を使用します。 |||9月||| RMDが開始されると、分配金が高額になるため、他の課税対象となる収入源を一時停止または削減することが賢明になる可能性があります。 IRS は、1 回限りの QCD が RMD を満たすと同時にお気に入りの慈善団体を支援することを許可します。 |||9月||| IRSのデータによると、2024年には15億ドル以上がQCDを通じて非営利団体に流れた。 QCD、Roth 変換、慈善寄付のタイミングを慎重に行うことで、課税所得を望ましい範囲内に長年維持することができます。 |||9月||| よくある間違いとその回避方法 |||9月||| よくある間違いは、口座所有者が 73 歳になる年の翌年 4 月 1 日である最初の RMD 期限を忘れることです。翌年 1 月にその分配を受けると、同じ暦年に 2 つの課税イベントが発生します。 |||9月||| もう 1 つの間違いは、すべての退職金口座を集約できると想定していることです。 RMD 計算には IRA のみを組み合わせることができます。 401(k) プランは、プランでロールオーバーが許可されていない限り、個別に処理する必要があります。 |||9月||| 多くの人は州税の違いを見落としています。ニュージャージー州では、ペンシルベニア州とは異なる方法で退職金の分配が行われます。連邦規則と州規則の両方を理解している税務専門家と協力することで、退職者が予期せぬ事態を避けることができます。 |||9月||| 1950 年以降に生まれた人が RMD を開始しなければならない現在の年齢 |||9月||| 73歳で75万ドルの従来型IRAの初年度RMD |||9月||| 73歳で使用される平均余命約数 |||9月||| 2026 年における適格な慈善寄付の年間限度額 |||9月||| 修正されない場合、RMD不足に対する物品税 |||9月||| 2026 年のメディケア パート B の基本月額保険料 |||9月||| 年齢別の RMD の割合 |||9月||| 73歳 |||9月||| 75歳 |||9月||| 80歳 |||9月||| 85歳 |||9月||| 90歳 |||9月||| 95歳 |||9月||| 出典: IRS 制服耐用年数表、2024 年 |||9月||| さまざまなポートフォリオサイズの RMD の例 |||9月||| IRA残高 |||9月||| 73歳 RMD |||9月||| 80歳 RMD |||9月||| 従来の口座で貯蓄していたほとんどの人にとって、必要な最低分配金は退職後の生活の事実です。ルールを早期に理解し、現在の税金区分で数字を計算し、Roth 換算や適格な慈善分配などのツールを使用することで、退職者はより多くの貯蓄を維持できるようになります。 |||9月||| 重要なのは、最初の RMD 年が到来する前に行動することです。昨年の納税申告書と今年の予想 RMD を午後 1 時間費やすだけで、来年 4 月の税金請求で不快な驚きを避けることができます。 |||9月||| 前もって計画を立てる退職者は、多くの場合、自分たちが大切にしている大義や家族をサポートしながら、生涯税を数万ドル削減します。 |||9月||| 情報源 |||9月||| 内国歳入庁、出版物 590-B、個人退職手当からの分配 (2024) |||9月||| 社会保障庁、「退職給付への課税」(2025) |||9月||| メディケアおよびメディケイド サービス センター、「2026 年のメディケア保険料」(2025 年) |||9月||| 議会調査局、「退職口座からの最低分配額」（2024 年） |||9月||| 従業員給付研究所、「退職税額に対する RMD の影響」(2023 年) |||9月||| Kiplinger、「SECURE 2.0 に基づく新しい RMD ルール」(2025) |||9月||| さらに深く進む |||9月||| 必要な最低分配金は何歳から受け取り始めなければなりませんか? |||9月||| 2022 年 12 月 31 日以降に 73 歳になる場合は、73 歳に達した翌年の 4 月 1 日までに RMD を開始する必要があります。開始年齢は 2033 年に 75 歳に上がります。IRS は更新された表を毎年発行します。 |||9月||| RMD を完全に避けることはできますか? |||9月||| Roth IRA 天びんには生涯 RMD 要件はありません。 73歳になる前に従来のIRA資金をRothに変換すると、将来のRMDを削減または排除できますが、変換自体は課税対象となります。 |||9月||| RMD 金額はどのように計算されますか? |||9月||| 前年の 12 月 31 日現在の口座残高を IRS の統一寿命表の平均寿命係数で割ります。 73 歳の場合、係数は 26.5 です。同じプロセスが毎年、新しい残高とより小さな除数で繰り返されます。 |||9月||| RMD を服用するのを忘れた場合はどうなりますか?

Many retirees can lower lifetime taxes by delaying Social Security until age 70 and living on IRA withdrawals in the early years. This strategy uses lower tax brackets while reducing the size of the IRA before RMDs begin.

Once RMDs start, the higher distributions may make it wise to suspend or reduce other taxable income sources. The IRS allows a one-time QCD to satisfy an RMD and simultaneously support favorite charities.

In 2024 more than $1.5 billion flowed to nonprofits through QCDs according to IRS data. Careful timing of QCDs, Roth conversions, and charitable gifts can keep taxable income inside desired brackets for many years.

Common Mistakes and How to Avoid Them

A frequent error is forgetting the first RMD deadline of April 1 following the year the account owner turns 73. Taking that distribution in January of the next year creates two taxable events in the same calendar year.

Another mistake is assuming all retirement accounts can be aggregated. Only IRAs can be combined for RMD calculation; 401(k) plans must be handled separately unless the plan allows rollover.

Many people overlook state tax differences. New Jersey taxes retirement distributions differently than Pennsylvania. Working with a tax professional who understands both federal and state rules helps retirees avoid surprises.

Required minimum distributions are a fact of retirement life for most people who saved in traditional accounts. By understanding the rules early, running the numbers with current tax brackets, and using tools such as Roth conversions and qualified charitable distributions, retirees can keep more of their savings.

The key is to act before the first RMD year arrives. A single afternoon spent with last year's tax return and this year's projected RMD can prevent an unpleasant surprise on next April's tax bill.

Retirees who plan ahead often reduce lifetime taxes by tens of thousands of dollars while still supporting the causes and family members they care about.

Sources

• Internal Revenue Service, Publication 590-B, Distributions from Individual Retirement Arrangements (2024)
• Social Security Administration, 'Taxation of Retirement Benefits' (2025)
• Centers for Medicare and Medicaid Services, 'Medicare Premiums for 2026' (2025)
• Congressional Research Service, 'Required Minimum Distributions from Retirement Accounts' (2024)
• Employee Benefit Research Institute, 'The Impact of RMDs on Retiree Tax Bills' (2023)
• Kiplinger, 'New RMD Rules Under SECURE 2.0' (2025)