Transparent method
The formula
Worked example
Example inputs
How to interpret the result
Delaying a first-year RMD past year-end and into the following April deadline means two RMDs land in that following calendar year instead of one, both counting as taxable income in that single year, which can push a filer into a materially higher tax bracket than taking the first RMD on the normal schedule would have.
Before you rely on it
What to check
Model the tax impact of both RMDs landing in the same calendar year against taking the first RMD on the standard schedule instead, before deciding whether to delay.
The common error
Where people go wrong with first-year RMD timing calculator
Delaying the first RMD to the later deadline without checking the tax impact of two RMDs landing in the same year. That doubled income in one calendar year can push a filer into a meaningfully higher bracket than spreading the two RMDs across separate years would have.
Sensitivity evidence
How first RMD delayed into year two changes the combined distributions in year two
| First RMD delayed into year two | Combined distributions in year two | Estimated federal tax | Tax plus entered IRMAA impact |
|---|---|---|---|
| $20,000 | $47,000 | $11,280 | $11,280 |
| $22,500 | $49,500 | $11,880 | $11,880 |
| $25,000worked example | $52,000 | $12,480 | $12,480 |
| $27,500 | $54,500 | $13,080 | $13,080 |
| $30,000 | $57,000 | $13,680 | $13,680 |
Every input, tested
Which input moves the combined distributions in year two most
| Input | Tested from | To | Combined distributions in year two at each end | Swing |
|---|---|---|---|---|
| Second RMD due in year two | $24,300 | $29,700 | $49,300 to $54,700 | $5,400 (10%) |
| First RMD delayed into year two | $22,500 | $27,500 | $49,500 to $54,500 | $5,000 (9.6%) |
| Estimated marginal tax rate | 22.0% | 26.0% | $52,000 to $52,000 | none |
| Entered annual IRMAA impact | $0.00 | $1.00 | $52,000 to $52,000 | none |
Two variables at once
Combined distributions in year two by first RMD delayed into year two and second RMD due in year two
| First RMD delayed into year two \ Second RMD due in year two | $21,600 | $27,000 | $32,400 |
|---|---|---|---|
| $20,000 | $41,600 | $47,000 | $52,400 |
| $22,500 | $44,100 | $49,500 | $54,900 |
| $25,000 | $46,600 | $52,000 | $57,400 |
| $27,500 | $49,100 | $54,500 | $59,900 |
| $30,000 | $51,600 | $57,000 | $62,400 |
Step by step
The worked example, input by input
| Input | Value used |
|---|---|
| First RMD delayed into year two | $25,000 |
| Second RMD due in year two | $27,000 |
| Estimated marginal tax rate | 24.0% |
| Entered annual IRMAA impact | $0.00 |
| Combined distributions in year two | $52,000 |
| Estimated federal tax | $12,480 |
| Tax plus entered IRMAA impact | $12,480 |
Where the inputs come from
First RMD delayed into year two is the amount for the year you reach RMD age, and the second RMD is the one due in the following year. You may delay the first until April 1 of the next year, but then two distributions fall in the same tax year. The marginal tax rate is the bracket that the extra income would land in, and the IRMAA impact is optional if extra income would cross a Medicare threshold.
Using the combined distributions in year two in a real decision
Use the tool to compare and choose the timing.
When the result stops applying
The delay is allowed only for the first RMD, and all later RMDs are due by December 31. The bigger tax also raises modified adjusted gross income, which can raise Medicare premiums two years later and increase taxable Social Security. A missed deadline brings an excise tax on the shortfall.
What to compare it with
Compute the amounts on the RMD calculator, and see the IRMAA calculator for the Medicare effect. The QCD tax savings and Roth conversion pages help manage the income. If you have several accounts, confirm each plan's own deadline. Ask your custodian whether it will calculate and send the RMD automatically, and set a reminder either way.
People also ask
Frequently asked questions
What is the deadline for my first RMD?
April 1 of the year after you reach RMD age. Every later RMD is due by December 31 of each year.
Should I delay the first RMD?
Usually not, unless your income will be much lower the following year. Delaying doubles up income in one year and can raise taxes and Medicare premiums.
What if I take the first RMD in the year I reach the age?
Then the second RMD comes in the following year on its own, which keeps each year's income lower than a doubled-up year.