First-RMD deferral — the April 1 trap
Your first RMD — and only your first — may be deferred to April 1 of the year after you reach Required Beginning Date age. The trap: if you defer, you must take two RMDs in that same year (the deferred prior-year RMD plus the current-year RMD), which can push you into a higher tax bracket and Medicare IRMAA surcharges.
RBD age depends on birth year (SECURE 2.0)
| Born | RBD age | First RMD year | Deferral deadline |
|---|---|---|---|
| 1950 or earlier | 72 | Year you turn 72 | April 1, year 73 |
| 1951 - 1959 | 73 | Year you turn 73 | April 1, year 74 |
| 1960 or later | 75 | Year you turn 75 | April 1, year 76 |
When deferral makes sense, when it doesn't
Often optimal
Defer if…
- You retire mid-year and the next year's marginal rate will be lower
- You have a large taxable event in the RBD year already
- Charitable QCD planning will absorb part of the second-year stack
Usually a mistake
Take on time if…
- Your income is steady year-over-year (doubling up costs you)
- You're near the IRMAA cliff or a tax-bracket break
- State surtaxes or NIIT exposure is sensitive to AGI
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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.