Deferral of First RMD and RMDs for Roth IRAs: Today’s Slott Report Mailbag

Thursday, April 03, 2025

By Ian Berger, JD
IRA Analyst


Question:

My wife turns 73 years old in August 2025. My understanding is that she has until April 1, 2026, to take her first required minimum distribution (RMD), in which case she would wind up taking two RMDs in 2026.

The RMD for 2025 is approximately $24,000. My question is: Can she can take a partial RMD of, say, $20,000 in 2025 and the $4,000 balance in 2026? Or, if she takes anything out of the IRA in 2025, does it have to be the full amount?

Thank you.

Les


Answer:

Hi Les,

Your wife can split the 2025 RMD between 2025 and 2026, as long as the total RMD is taken by April 1, 2026.


Question:

I am turning age 73 in 2025. I am still working, so I know I don’t need to start taking RMDs on my 401(k) because my plan has the still-working provision. All of my IRAs have been converted to Roth IRAs. I do a backdoor Roth each year on January 1. My question is: Do I need to take an RMD on the $8,000 contribution before I convert it to a Roth IRA?

Clinton


Answer:

Hi Clinton,

No, an RMD does not need to be taken. The reason is that lifetime RMDs are only required for traditional IRAs – not Roth IRAs. So, the RMD is based on the prior-year 12/31 account balance of your traditional IRAs divided by your life expectancy under the IRS Uniform Lifetime Table. If all of your traditional IRAs have been converted, then, for RMD purposes, you will have a zero account balance as of 12/31 of the prior year.

If you have technical questions you would like to have answered, be sure to submit them to [email protected], to be answered on an upcoming Slott Report Mailbag, published every Thursday.

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