When does taking the first RMD create two RMDs in a single year, and how should seniors plan around the 2026 rules?
Executive summary
Delaying the first required minimum distribution (RMD) until the April 1 following the year a person reaches the RMD starting age causes two RMDs to fall in the same calendar year—the delayed first RMD (by April 1) and that year’s regular RMD (by December 31) — a timing risk many advisers warn can spike taxable income in that year [1] [2] [3]. With the SECURE 2.0-era starting ages and 2026 technical changes in play, careful timing, consideration of Roth conversions or qualified charitable distributions (QCDs), and coordination across IRAs and workplace plans are essential planning levers to manage tax and benefit-year impacts [4] [3] [5].
1. Why two RMDs can land in one calendar year: the mechanics explained
The tax code gives retirees until April 1 of the year after they reach the RMD age to take their first RMD, but subsequent RMDs must be taken by December 31 of each year thereafter; therefore, if the first distribution is delayed to that April 1 date, the account owner still owes the next year’s RMD by December 31, producing two distributions in that calendar year [1] [2] [5].
2. Who this applies to under the 2026 rules and recent law changes
Under the SECURE 2.0 adjustments that raised the RMD starting age to 73 for many birth cohorts, anyone who turns 73 in 2025—i.e., reaches the RMD-triggering birthday in 2025—may legally wait until April 1, 2026, to take the first RMD and therefore face two RMDs in 2026 if they do so [6] [7] [8].
3. The tax and benefits consequences of taking two RMDs in one year
Taking two RMDs in a single tax year can materially increase taxable income for that year, potentially pushing retirees into a higher tax bracket, increasing IRMAA Medicare surcharges or boosting the taxable portion of Social Security, outcomes that planning pieces from Schwab, AgeMy and others explicitly flag as reasons many retirees should avoid the April-1 delay [3] [4] [9].
4. Legitimate reasons someone might still delay the first RMD
There are valid tactical reasons to delay the first RMD to April 1—if the retiree expects lower income in the following calendar year, needs time to consolidate accounts, or is still working and prefers to coordinate workplace-plan rules—and some may prefer a one-time tax hit over administrative hassle; financial outlets note the choice can “make sense” in limited scenarios [3] [7] [10].
5. Practical planning steps for seniors heading into 2026
Practical steps include taking the first RMD by December 31 of the year you reach RMD age to avoid two distributions in the following year (recommended by multiple custodians and advisers) [9] [11], modeling the tax impact of taking both distributions in one year versus splitting them across years [4] [12], considering Roth conversions in lower-income years to reduce future RMD pressure (planning guidance referenced in industry coverage) [4] [3], and using QCDs to satisfy RMDs tax-efficiently if eligible—with the QCD limit indexed upward for 2026 as noted by several outlets [3] [13].
6. Operational cautions and administrative details
Account types matter: IRA RMDs and workplace-plan RMDs are calculated separately and may not be aggregated the same way, so retirees with both IRAs and 401(k)s must ensure distributions from each are taken correctly and that custodians report Form 1099-Rs properly; the IRS example scenarios and FINRA guidance make this distinction clear [2] [11] [5].
7. Conflicting advice and the incentives behind it
Advisers and financial firms sometimes emphasize different outcomes—custodians may suggest avoiding April delays to reduce client tax volatility, while some planners highlight strategic deferment or conversions to manage lifetime taxes—readers should note those recommendations can reflect product, custody, or advisory incentives as much as neutral tax strategy [9] [3] [4].
8. Bottom line and next steps
If the first RMD is delayed to the April 1 deadline after reaching RMD age, expect two RMDs in that calendar year and plan accordingly; seniors approaching 2026 should model the tax impact, coordinate across account types, consider Roth conversions or QCDs where appropriate, and when in doubt take the first RMD by December 31 of the year they turn the RMD age to avoid the double-hit unless a specific tax strategy favors deferral [1] [2] [4] [3].