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.
사회 보장 및 기타 소득과의 조정 |||9월||| 많은 은퇴자들은 사회보장을 70세까지 연기하고 초기에는 IRA 인출로 생활함으로써 평생 세금을 낮출 수 있습니다. 이 전략은 RMD가 시작되기 전에 IRA의 규모를 줄이면서 더 낮은 세금 등급을 사용합니다. |||9월||| RMD가 시작되면 분배금이 높아지므로 다른 과세 소득원을 중단하거나 줄이는 것이 현명할 수 있습니다. IRS는 일회성 QCD를 통해 RMD를 만족시키는 동시에 선호하는 자선단체를 지원할 수 있도록 합니다. |||9월||| IRS 데이터에 따르면 2024년에는 15억 달러 이상이 QCD를 통해 비영리 단체로 유입되었습니다. QCD, Roth 전환 및 자선 기부의 시기를 신중하게 조정하면 과세 소득을 수년 동안 원하는 범위 내에서 유지할 수 있습니다. |||9월||| 일반적인 실수와 이를 피하는 방법 |||9월||| 자주 발생하는 오류는 계좌 소유자가 73세가 되는 해의 첫 번째 RMD 마감일인 4월 1일을 잊어버리는 것입니다. 다음 해 1월에 해당 분배를 적용하면 같은 연도에 두 개의 과세 이벤트가 생성됩니다. |||9월||| 또 다른 실수는 모든 퇴직 계좌를 합산할 수 있다고 가정하는 것입니다. RMD 계산에는 IRA만 결합할 수 있습니다. 401(k) 계획은 계획에서 롤오버를 허용하지 않는 한 별도로 처리되어야 합니다. |||9월||| 많은 사람들이 주정부 세금 차이를 간과합니다. 뉴저지는 펜실베니아와 다르게 퇴직금에 세금을 부과합니다. 연방 및 주 규정을 모두 이해하는 세무 전문가와 협력하면 퇴직자가 예상치 못한 상황을 피할 수 있습니다. |||9월||| 1950년 이후 출생자의 경우 RMD를 시작해야 하는 현재 연령 |||9월||| 73세에 $750,000 Traditional IRA에 대한 첫해 RMD |||9월||| 73세에 사용되는 기대수명 제수 |||9월||| 2026년 적격 자선 기부금에 대한 연간 한도 |||9월||| 시정되지 않은 경우 RMD 부족분에 대한 소비세 |||9월||| 2026년 기본 메디케어 파트 B 월 보험료 |||9월||| 연령별 RMD 백분율 |||9월||| 73세 |||9월||| 75세 |||9월||| 80세 |||9월||| 85세 |||9월||| 90세 |||9월||| 95세 |||9월||| 출처: IRS 통일 평생표, 2024년 |||9월||| 다양한 포트폴리오 크기에 대한 RMD 예 |||9월||| IRA 잔액 |||9월||| 73세 RMD |||9월||| 80세 RMD |||9월||| 필수 최소 분배금은 기존 계좌에 저축한 대부분의 사람들의 은퇴 생활에 관한 사실입니다. 규칙을 조기에 이해하고, 현재 세금 등급에 따라 수치를 계산하고, Roth 전환 및 자격을 갖춘 자선 분배와 같은 도구를 사용함으로써 퇴직자는 더 많은 저축을 유지할 수 있습니다. |||9월||| 핵심은 첫 번째 RMD 연도가 도래하기 전에 행동하는 것입니다. 작년 세금 신고서와 올해 예상 RMD를 계산하는 단 하루의 오후를 보내면 내년 4월 세금 계산서에 예상치 못한 예상치 못한 일이 발생하는 것을 방지할 수 있습니다. |||9월||| 미리 계획을 세우는 퇴직자는 자신이 관심을 갖고 있는 대의명분과 가족을 계속 부양하면서도 평생 세금을 수만 달러까지 줄이는 경우가 많습니다. |||9월||| 출처 |||9월||| 국세청, 간행물 590-B, 개인 퇴직금 지급액(2024) |||9월||| 사회보장청, '퇴직급여 과세'(2025) |||9월||| 메디케어 및 메디케이드 서비스 센터, '2026년 메디케어 보험료'(2025) |||9월||| 의회 조사국, '퇴직 계좌에서 요구되는 최소 분배금'(2024) |||9월||| 복리후생연구소, 'RMD가 퇴직세 고지서에 미치는 영향'(2023) |||9월||| Kiplinger, 'SECURE 2.0의 새로운 RMD 규칙'(2025) |||9월||| 더 깊게 |||9월||| 몇 살부터 필수 최소 분배금을 받기 시작해야 합니까? |||9월||| 2022년 12월 31일 이후에 73세가 되는 경우, 73세가 된 다음 해 4월 1일까지 RMD를 시작해야 합니다. 시작 연령은 2033년에 75세로 높아집니다. IRS는 매년 업데이트된 표를 게시합니다. |||9월||| RMD를 완전히 피할 수 있나요? |||9월||| Roth IRA 잔액에는 평생 RMD 요구 사항이 없습니다. 73세 이전에 기존 IRA 자금을 Roth로 전환하면 향후 RMD를 줄이거나 없앨 수 있지만 전환 자체에는 과세 대상이 됩니다. |||9월||| RMD 금액은 어떻게 계산되나요? |||9월||| 전년도 12월 31일 현재 계좌 잔액을 IRS 균일 평생표의 기대 수명 계수로 나눕니다. 73세에는 계수가 26.5입니다. 새로운 잔액과 더 작은 제수를 사용하여 동일한 프로세스가 매년 반복됩니다. |||9월||| RMD 복용을 잊어버리면 어떻게 되나요?
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.
RMD Examples for Different Portfolio Sizes
| IRA Balance | Age 73 RMD | Age 80 RMD |
|---|---|---|
| $400,000 | $15,094 | $20,513 |
| $600,000 | $22,642 | $30,769 |
| $800,000 | $30,189 | $41,026 |
| $1,000,000 | $37,736 | $51,282 |
| $1,200,000 | $45,283 | $61,538 |
| $1,500,000 | $56,604 | $76,923 |
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)