Why Your First Required Minimum Distribution Can Create Two Withdrawals in One Year

RMDs Are an Age Rule and a Calendar Rule

Most people think of required minimum distributions, or RMDs, as a single milestone tied to age. That is only half the picture. RMDs are governed by age and by the calendar, and the interaction between those two things is where retirees often get tripped up.

Under current IRS guidance, owners of traditional IRAs, SEP IRAs, SIMPLE IRAs, and many employer retirement plans generally must begin taking annual RMDs at age 73. An RMD is the minimum amount the IRS requires you to withdraw each year from these tax-deferred accounts. Because you never paid income tax on the money that went in or on its growth, the government eventually requires you to start taking it out—and paying tax on it.

The rule sounds simple: reach 73, start withdrawing. But the timing of that very first withdrawal carries a wrinkle that can reshape your tax picture for a year.

The First-Year Deadline and Its Hidden Catch

For most years, the deadline is straightforward. Your RMD for a given year must be taken by December 31 of that year.

The first RMD is the exception. IRS guidance allows you to delay your very first required distribution until April 1 of the year after the year you turn 73. This later date is often called your "required beginning date."

Here is the catch that surprises many retirees: delaying your first RMD does not delay any of the others. Your second RMD is still due by December 31 of that same following year.

Walk through the sequence. Suppose you turn 73 in 2025.

• §Your first RMD is technically for the 2025 tax year. Normally it would be due December 31, 2025. But you are allowed to postpone it until April 1, 2026.
• §Your second RMD is for the 2026 tax year, and it is due December 31, 2026.

If you take advantage of the delay, you end up taking both distributions in 2026: the postponed 2025 withdrawal by April 1, and the 2026 withdrawal by December 31. That means two taxable RMDs land in a single calendar year.

Why Two Withdrawals in One Year Matters

Stacking two RMDs into one year can push your taxable income noticeably higher for that year. And because so many parts of the tax system are tied to your income level, a single spike can ripple outward in ways that catch retirees off guard.

Federal income tax. Two distributions in one year can lift you into a higher marginal tax bracket, meaning a larger slice of that income is taxed at a higher rate.

Taxation of Social Security benefits. The share of your Social Security benefits subject to federal income tax depends on your combined income. As RMDs raise that income, a larger portion of your benefits—up to 85%—can become taxable.

Medicare premium surcharges. Medicare Part B and Part D premiums are adjusted based on your income through what is called the income-related monthly adjustment amount, or IRMAA. These surcharges are calculated using your tax return from two years earlier. A high-income year created by doubled-up RMDs can therefore raise your Medicare premiums two years later.

Estimated taxes. Retirees who pay quarterly estimated taxes may need to adjust their payments to account for the extra distribution, or they can arrange to have taxes withheld directly from the RMD. Failing to plan for the added income can lead to an unexpected balance due, and potentially an underpayment penalty.

Weighing the Delay Against Taking It On Time

The option to delay your first RMD exists for flexibility, but it is not automatically the better choice. Deciding whether to postpone comes down to comparing two scenarios.

If you take your first RMD in the year you turn 73, you spread the two distributions across two separate tax years. Each year absorbs one RMD, which may keep your income smoother and reduce the chance of crossing a bracket, Social Security, or IRMAA threshold.

If you delay the first RMD to April 1 of the following year, you postpone that income by a few months—which can be useful if the delay year is expected to be a low-income year for other reasons—but you accept the risk of doubling up.

The right answer depends on your full income picture in each year, including other withdrawals, part-time work, capital gains, and pension income.

The Practical Takeaway

The RMD rule reads as a single sentence, but the calendar makes it more layered than it first appears. Reaching age 73 starts the clock, and the April 1 grace period for your first distribution is a genuine convenience. Yet that convenience comes with a trade-off: postpone the first RMD, and you may face two taxable withdrawals in the same year, along with the downstream effects on your tax bracket, Social Security taxation, Medicare premiums, and estimated tax obligations.

Understanding how these deadlines line up—well before you turn 73—gives you time to see which timing fits your broader financial situation rather than being surprised by the mechanics after the fact.