RMD rules
Effective January 1, 2026
2026 RMD and QCD rules
The RMD age stays 73 for 2026, and the QCD limit rose to $111,000. The reduced missed-RMD penalty (25%, or 10% if corrected promptly) remains.
- RMD age is 73 in 2026. Anyone reaching 73 must begin required minimum distributions. Under SECURE 2.0 the age rises to 75 in 2033 — unchanged for 2026.
- QCD limit up to $111,000 per person (from $108,000), indexed for inflation; a qualifying couple can give up to $222,000. Qualified Charitable Distribution eligibility starts at age 70½, counts toward your RMD, and stays out of MAGI — useful for managing IRMAA.
- Missed-RMD penalty is 25% of the shortfall (down from 50%), reduced to 10% if corrected within the SECURE 2.0 window.
- Roth 401(k)/403(b) accounts have no lifetime RMDs (since 2024).
Sources
What this means for your plan
Personalized impact emails are coming to Pro — a note within days of each change showing how it moves your own plan’s success probability. For now, you can re-run your plan against the updated 2026 figures.