Your first required minimum distribution has a hidden deadline choice: take it by December 31 of the year you turn RMD age, or delay it until April 1 of the next year. The delay sounds helpful, but it can force two taxable IRA withdrawals into one calendar year — and that can raise taxes, increase the taxable share of Social Security, and even trigger higher Medicare premiums two years later.
Key Takeaway
The first RMD deadline is not just an administrative date. Delaying the first withdrawal can create a double-RMD year, so retirees should compare the tax and Medicare impact before choosing the April 1 option.
Why First RMD Deadlines Are Back in the News
RMD planning has been showing up in retirement coverage because more retirees are entering the new SECURE 2.0 age rules while pensions, portfolio withdrawals, and Medicare surcharges make taxable income timing more important. Recent Google News results included multiple late-July and early-August 2026 stories about retirees surprised by first RMDs, pensions, IRA withdrawals, and Medicare premium creep. The IRS also highlights the same core deadline: the first RMD can be delayed until April 1 of the following year, but later RMDs are due by December 31.
The broad RMD rules are explained in Bullseye's guide to required minimum distributions. This article focuses on one narrower decision: whether to take the first RMD in the first eligible year or delay it into the following spring.
The Rule in Plain English
Many retirees reaching RMD age now must begin RMDs from traditional IRAs and many employer retirement plans at age 73 under current rules. Some still-working employees may be able to delay RMDs from a current employer's plan if the plan allows it and they are not 5% owners, but traditional IRA RMDs are not delayed just because you keep working. Your first RMD is due by April 1 of the year after the year you reach RMD age. Every later RMD is due by December 31 of that year.
That creates a one-time choice. Suppose you turn 73 in 2026. You can take your 2026 RMD by December 31, 2026. Or you can delay that first RMD until April 1, 2027. But your 2027 RMD is still due by December 31, 2027. Delay the first one, and 2027 may include two RMDs.
A simple example
Maria turns 73 in 2026 and has a traditional IRA worth $950,000 on December 31, 2025. Her first RMD might be roughly $35,800, depending on the IRS life expectancy factor. If she takes it in December 2026, that amount appears on her 2026 tax return.
If Maria waits until March 2027, she still owes the 2026 RMD. Then she must also take her 2027 RMD by December 31, 2027. If the second RMD is about $37,000, her 2027 taxable IRA distributions rise to roughly $72,800 before any voluntary withdrawals. That is the double-withdrawal trap.
Warning
The April 1 delay does not eliminate the first RMD. It only moves it. For retirees near a tax bracket, Social Security taxation threshold, or IRMAA threshold, moving income into the next year can be expensive.
Why the Double-RMD Year Can Cost More Than Expected
The obvious cost is higher taxable income. But the second-order effects are where many retirees get surprised.
- More Social Security may become taxable. Additional IRA income can increase provisional income and, under IRS rules, cause up to 85% of Social Security benefits to be taxable.
- Medicare premiums may rise later. Medicare's IRMAA calculation generally uses tax-return income from two years earlier. A high-income 2027 caused by two RMDs can affect 2029 Medicare Part B and Part D premiums.
- Capital gains may be taxed differently. More ordinary income can push taxable dividends and long-term gains into a higher capital gains bracket.
- State taxes may change. States treat retirement income differently, so an income bunching year can be more painful in some states than others.
For retirees who already monitor Medicare brackets, Bullseye's Medicare IRMAA surcharge guide explains why a single high-income year can echo into future premiums.
When Delaying the First RMD Might Still Make Sense
Delaying is not always wrong. It can be useful if the first RMD year is unusually high income and the following year is unusually low income. For example, a 73-year-old who retires in November 2026 may have almost a full year of salary in 2026 but no salary in 2027. Delaying the first RMD into 2027 could smooth taxable income instead of increasing it.
Another case is charitable planning. If you are eligible for qualified charitable distributions and plan to give from an IRA, the timing may affect whether distributions satisfy the RMD while keeping income off the tax return. That requires care, but it can be powerful for charitably inclined retirees. See Bullseye's article on QCDs, RMDs, and IRMAA for the details.
A Better Decision Framework
Before choosing the April 1 deadline, run the numbers across both years. Do not evaluate the first RMD in isolation.
- Estimate the first RMD amount. Use the prior December 31 account balance and the applicable IRS divisor.
- Estimate next year's RMD too. The second year may be larger if the portfolio grows or the divisor falls.
- Compare taxable income in both years. Include pensions, part-time work, Social Security, interest, dividends, and planned Roth conversions.
- Check Medicare thresholds. If you are enrolled in Medicare, evaluate the two-year IRMAA lookback.
- Stress-test market timing. Waiting until spring means the account balance may have moved, and cash management matters if markets are down.
Important Consideration
RMD age has changed under SECURE 2.0, and it will change again for younger cohorts. Bullseye's SECURE 2.0 retirement changes overview explains who uses age 73 and who may use age 75 later.
Using Bullseye to Test the Timing
Bullseye calculates RMDs from traditional retirement accounts, models federal and state taxes, accounts for Social Security taxation, and tracks IRMAA Medicare surcharges. That makes it useful for comparing a December first-RMD strategy against an April 1 delay.
Use Bullseye's retirement tax planner page as a website resource for tax-aware retirement planning, then model two in-app scenarios: one where the first RMD lands in the first eligible year, and one where it lands the next spring. Review year-by-year taxes, Medicare costs, and account balances through age 95. The better answer is the one that improves the lifetime plan, not the one that merely postpones a withdrawal for three months.
Practical Moves Before December
Also remember that RMDs are calculated account by account, but IRA owners generally have some flexibility about which IRA supplies the cash. Employer-plan rules can be stricter. If you have several old 401(k)s, a traditional IRA, and a spouse with separate accounts, confirm which accounts require separate distributions before assuming one withdrawal covers everything. The first RMD year is when small administrative misunderstandings are most likely to happen.
Cash planning matters too. A retiree who keeps every dollar invested until late December may have to sell during an inconvenient market dip. Setting aside one or two quarters of expected RMD cash earlier in the year can reduce stress without changing the tax result. The goal is not to predict markets; it is to avoid letting a deadline force an investment decision.
- Call the custodian early. Do not wait until the final week of December to request a distribution.
- Coordinate withholding. RMD tax withholding can help avoid underpayment surprises.
- Sequence Roth conversions correctly. If you plan Roth conversions in an RMD year, remember the RMD must be distributed first; the RMD itself is not eligible for Roth conversion. Only additional eligible IRA dollars can be converted.
- Document the decision. Keep a note showing why you took or delayed the first RMD, especially if a spouse or advisor helps manage finances.
Bottom Line
The first RMD deadline gives you flexibility, but flexibility is not automatically savings. If delaying to April 1 creates two withdrawals in one tax year, it can raise taxes and Medicare premiums. Model both years, check IRMAA, and choose the timing that keeps your long-term retirement plan steadier.
