Traditional IRA
The original retirement-account workhorse. Traditional IRAs follow the standard owner-RMD path: Uniform Lifetime divisor, Dec 31 deadline, and aggregable with your other Traditional, SEP, and SIMPLE IRAs into a single computed total you can withdraw from any one account.
Account type
Traditional IRA
Trad / SEP / SIMPLE IRAs (one combined RMD)
Uniform LifetimePub 590-B App. BTreas. Reg. §1.408-8 Q-9
Key points
| Aggregation | All Traditional IRAs aggregate with each other AND with SEP IRAs and SIMPLE IRAs. Compute each, sum the total, withdraw from any one or split. |
| Table | Uniform Lifetime Table (Pub 590-B Appendix B). Joint Life only if your sole beneficiary is a spouse more than 10 years younger than you. |
| Deadline | Dec 31 each year. Your first RMD may be deferred to April 1 of the year after you reach RBD age — but doing so means two RMDs in that year. |
| Penalty | 25% excise tax on the shortfall under IRC §4974, reduced to 10% if corrected within 2 years. |
Reviewed byReviewer pending — CFP®/CPA recruitment in progress. IDEA-BRIEF activation gate: no apex-domain launch until a credentialed reviewer with verifiable CFP Board ID or CPA license has signed off on every page.
Informational, not tax advice. Required Minimum Distribution rules involve facts unique to your accounts; consult a CFP® or CPA before acting. RMDAcross may earn a referral fee from sponsors linked on this page — this does not affect our analysis. How we research →
Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.