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First RMD Deadline — April 1 Rule (2025)

Your first RMD can wait until April 1 of the year after you turn 73 — but then you take two that year. See the deadlines and the cost.

When is your first RMD due? The year you turn 73 you can delay your first required minimum distribution to April 1 of the next year — but then you must take two RMDs in that calendar year. Every later RMD is due by December 31. Missing an RMD triggers a 25% excise tax (10% if corrected promptly). Source: IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime); required beginning date per IRS Pub. 590-B "Age 73 for tax years 2023 and later" (SECURE 2.0 Act of 2022). Figures for the 2025 tax year, table verified 2026-06-18. Roth IRAs have no RMD during the owner's lifetime. Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.

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When is my first RMD due?

Your first RMD — for the year you turn 73 — is due by April 1 of the following year (your "required beginning date"). If you wait until April 1, you must also take that year's regular RMD by December 31, so you take two RMDs in one calendar year. (Source: IRS Publication 590-B (2025).)

The year you turn 73, you can delay your first required minimum distribution to April 1 of the next year — that date is your “required beginning date.” The catch: if you wait, you must take two RMDs in that next calendar year (the delayed first one by April 1, and the regular one by December 31), which can push you into a higher tax bracket.

Every RMD after the first is simply due by December 31 each year. Missing or under-withdrawing an RMD triggers a 25% excise tax on the shortfall (reduced to 10% if you correct it promptly). Enter your balance and age below to see the amounts involved.

Important: This computes the owner’s lifetime RMD using the IRS Uniform Lifetime Table (Table III). A different table applies if your sole beneficiary is a spouse more than 10 years younger (Joint Life Table II) or for an inherited IRA (Single Life Table I) — those are not computed here. Roth IRAs have no RMD during the owner’s lifetime. Source: IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime); required beginning date per IRS Pub. 590-B “Age 73 for tax years 2023 and later” (SECURE 2.0 Act of 2022); figures for the 2025 tax year, table verified 2026-06-18. Confirm the current table at irs.gov. This is not tax or legal advice.