What tax-planning strategies should retirees use in 2025–2026 to minimize RMD impact?

1. Know the rules that drive your choices — RMD age, timing and exceptions

The baseline: for most people the RMD age is 73 in 2025, and the IRS lets you delay the first RMD until April 1 of the year after you reach that age — but delaying creates the risk of taking two RMDs in one calendar year (the year you delay plus the next year) which can spike taxable income ^{[1] [2] [7]}. Employer plans sometimes allow further deferral if you’re still working and not a 5% owner, so check plan rules ^[8].

2. Roth conversions — trade tax now for RMD relief later

Many mainstream outlets point to Roth conversions as a core tactic: converting traditional IRA/401(k) assets to Roths means you pay tax now but eliminate future lifetime RMDs and create tax-free withdrawals later, giving you control over taxable income in later years ^{[4] [9]}. Year-end deadlines matter: to count for 2025 you must complete conversions by December 31, 2025, and you should model whether conversion tax knocks you into a higher bracket or triggers Medicare IRMAA or other phaseouts ^{[4] [10] [11]}.

3. Qualified charitable distributions (QCDs) — offset RMDs without raising AGI

For those charitably inclined, QCDs let IRA owners (age thresholds noted by providers) transfer up to substantial amounts directly to charities and have those transfers satisfy RMDs while keeping the funds out of adjusted gross income — a direct RMD-mitigation tool recommended in several planning lists ^{[5] [10]}. Verify the 2025 QCD mechanics and limits with your custodian before year-end.

4. Timing your first RMD — a tactical but double-edged lever

Delaying the first RMD to April 1 can help if you expect lower income that later year; however, you’ll then owe both the delayed RMD and the regular RMD for the next year by December 31, potentially creating a large tax spike ^{[2] [7]}. Investment firms warn this can “saddle you with more taxable income,” so model both scenarios before deciding ^[2].

5. Withholding, estimated taxes and withholding defaults — avoid surprise bills

RMD withholding defaults (often 10% for IRA distributions) may be too low for many retirees; advisors urge adjusting withholding or making estimated tax payments if RMDs push you into a higher bracket to avoid penalties and year-end balances due ^[6]. Use calculators and a tax pro to estimate the right withholding level for your total income mix ^{[12] [13]}.

6. Coordinate with Medicare, IRMAA and other phase-ins

Conversions or large distributions can raise your modified adjusted gross income (MAGI), which can increase Medicare Part B/D IRMAA surcharges or phase out other benefits — planning must consider those thresholds as well as federal tax brackets ^{[11] [14]}. Several planners recommend spreading conversions or income recognition across multiple years to stay within lower tax bands.

7. Tax-law uncertainty and delayed RMD regulations — plan for evolving rules

The IRS has delayed certain proposed RMD regulations until 2026, and commentators advise applying a reasonable, good-faith interpretation of statutory changes for now; that means planning should be flexible and revisited as final regs arrive ^{[15] [16]}. Also monitor broader tax-law shifts that could affect brackets and deductions in 2026 and beyond ^{[17] [18]}.

8. Practical next steps — run scenarios, prioritize liquidity and check plan rules

Actionable items firms repeatedly recommend: ^[19] run side-by-side scenarios (Roth conversion amounts, QCDs, delaying first RMD), ^[20] confirm plan-specific deferral rights if still working, ^[21] adjust withholding/estimated payments to match projected tax, and ^[22] consult a trusted tax advisor before year-end deadlines such as December 31 for conversions and QCDs ^{[4] [9] [8] [6]}.

Limitations: available sources provide guidance and examples but are not a substitute for individualized tax advice; they note evolving regs and legislative uncertainty that could alter optimal moves ^{[15] [17]}.