Do required minimum distributions (RMDs) from IRAs affect eligibility for the extra standard deduction in 2025?
Executive summary
Required minimum distributions (RMDs) are taxable withdrawals from traditional IRAs and most workplace plans that generally begin at age 73 in 2025; the RMD itself is included in taxable income unless you use a Qualified Charitable Distribution (QCD) which can satisfy an RMD without increasing taxable income [1] [2]. Whether an RMD affects eligibility for the “additional” standard deduction for older taxpayers depends on whether the extra standard deduction is a function of age (it is — e.g., single filers age 65+ get an extra $2,000 in 2025) and on whether the RMD increases adjusted gross income (AGI) or taxable income thresholds that interact with other benefits — RMDs count as income and therefore can change tax bracket, AGI, and phaseouts [3] [1] [2].
1. How RMDs feed into your tax math: direct effect on income
RMDs from traditional IRAs are taxable distributions that increase your gross income and thus your AGI and taxable income for the year unless excluded by a specific rule; the IRS describes RMDs as amounts you must withdraw and notes the distributions are typically taxable and reported on that year’s return [1] [4]. That means an RMD itself does not directly disqualify you from taking the standard deduction — the standard deduction is available independent of whether you take RMDs — but the extra standard deduction available for taxpayers age 65+ is tied to filing status and age, not to income level [3].
2. The extra standard deduction for older taxpayers: what the sources say
Sources show the tax code gives an additional standard deduction amount for filers aged 65 and older; one example cited is a single filer age 65+ with a 2025 standard deduction of $17,000 (a $15,000 base plus $2,000 additional) [3]. That additional amount is an age-based boost and does not require meeting income tests to claim it, so merely taking an RMD does not remove the eligibility that flows from being age 65 or older [3].
3. Indirect consequences: RMDs can change other limits and phaseouts
While an RMD won’t strip you of the age-based extra standard deduction itself, increasing AGI via RMDs can push you across thresholds that affect other tax items tied to AGI or taxable income (e.g., tax brackets, itemized deduction phaseouts, taxation of Social Security benefits, or eligibility for certain credits). Financial advisors and firms explicitly warn that RMD income can push retirees into higher tax brackets or affect the taxation of other benefits; Schwab illustrates how RMDs and pre-RMD withdrawals influence bracket placement and tax planning [3]. Advisers recommend planning because the timing and size of RMDs can affect overall tax liability even if the extra standard deduction remains age-based and intact [2].
4. Qualified charitable distributions (QCDs): a tool to neutralize RMDs’ income effect
Multiple practitioner sources note that a QCD lets an IRA owner donate up to a specified amount directly to charity to satisfy an RMD without that money being included in taxable income — meaning a QCD can reduce AGI and thereby limit indirect effects of RMDs on other tax thresholds while still allowing the taxpayer to claim the age-based standard deduction [5] [6] [2]. H2R CPA and Nasdaq pieces explain QCDs don’t require itemizing and can preserve the standard deduction while lowering taxable income that would otherwise rise from an RMD [5] [6].
5. Practical takeaway and planning tension
The legal fact: RMDs count as taxable income and therefore can affect AGI-sensitive items (IRS sources and tax firms) [1] [4] [2]. The legal fact: the extra standard deduction for age is granted based on age and filing status, not on whether you took an RMD [3]. The practical truth: RMDs will not directly “disqualify” you from the additional standard deduction, but they can produce downstream tax consequences that change your total tax bill and interactions with other credits and phaseouts, so retirees should plan distributions (including QCDs where eligible) to manage AGI and bracket effects [5] [6] [2].
Limitations and what reporting does not say
Available sources do not mention a rule that taking an RMD explicitly revokes or reduces the age‑based additional standard deduction. Sources also do not provide a comprehensive list of every AGI threshold an RMD might affect for an individual’s unique situation; practitioners recommend personalized advice [3] [2].