Your First RMD — Take by December 31 or Delay to April 1?
Should you delay your first Required Minimum Distribution until April 1? Compare tax timing, double-RMD years, and bracket management.
First RMD Timing: December 31 vs. April 1 (Pros and Cons)
In your first RMD year, you may delay that first withdrawal to April 1 of the following year. But you’ll still owe the second year’s RMD by December 31, creating two RMDs in one tax year. That can increase your marginal bracket, IRMAA, and the taxation of Social Security. This guide shows how to decide—and how to coordinate withholding, QCDs, and conversions.
The April 1 Option Explained
- Option A (Take in Year 1): You take your first RMD by December 31 of the first RMD year
- Option B (Delay to April 1): You take your first RMD by April 1 of Year 2 and still take the Year‑2 RMD by December 31 → two RMDs in one calendar year
Use our tools to model both paths:
When Delaying Can Help
- You expect much lower income next year (retiring mid‑year, large deductions coming)
- You need extra time to arrange QCDs or to move money between custodians
- You plan to use late‑year withholding to hit safe harbor targets: see RMD Withholding vs. Estimated Taxes
When Delaying Usually Hurts
- Two RMDs in one year push you into a higher marginal bracket
- You cross IRMAA thresholds (Medicare premiums jump two years later): see RMDs and IRMAA — Avoiding Medicare Surcharges
- More of your Social Security becomes taxable: see How RMDs Affect Social Security Taxation
Decision Framework (Step by Step)
- Forecast Year‑1 taxable income with and without RMD
- Forecast Year‑2 taxable income with two RMDs
- Compare brackets, IRMAA tiers, and credits both ways
- If delaying, plan QCDs: QCD Complete Guide
- Set late‑year withholding to meet safe harbor: RMD Withholding vs. Estimated Taxes
Worked Example
Maria turns 73 in 2026. Her Year‑1 RMD is $16,400; Year‑2 RMD is estimated $17,000. She compares:
- Take in 2026: one RMD in 2026, one in 2027
- Delay: two RMDs in 2027 (≈$33,400). The doubled RMD pushes MAGI past an IRMAA tier and increases the taxable share of Social Security. Total lifetime tax and premiums look higher—so she takes the first RMD in 2026 and avoids the double‑RMD year.
Advanced Tactics
- Partial QCDs: satisfy part of RMD while keeping income out of AGI (QCD Guide)
- Bracket management: convert pre‑RMD years to Roth to reduce future RMDs (RMD + Roth Conversions)
- Withholding as a backstop: raise RMD withholding in December to hit safe harbor
FAQs
Can I split the first RMD across months?
Yes. You can take it any time during the year (or by April 1 for the first RMD), lump sum or installments.
Is the first‑year April delay available for Roth IRAs?
Roth IRAs have no lifetime RMDs for owners. The delay rule applies to pre‑tax accounts’ first RMD.
If I delay, can I QCD the April distribution?
Yes, if you’re 70.5+ and use direct custodian‑to‑charity transfers, a QCD can satisfy RMDs while reducing AGI.
What to Do Next
- Model both paths: RMD Table Calculator
- Plan withholding: RMD Withholding vs. Estimated Taxes
- Add QCDs to cut AGI: QCD Complete Guide