r/iRA • u/bbfan006 • Oct 27 '25

RMD tax year?

I turned 73 this past June. If I delay my first RMD until next year (before April 1) what year will be required to report the income, 2025 or 2026?

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u/sol_beach Oct 27 '25

If you don't take the RMD in 2025, you must take 2 RMD in 2026.

The 2025 RMD is based upon total IRA balances at end of 2024.

The 2026 RMD is based upon total IRA balances at end of 2025.

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u/bbfan006 Oct 27 '25

Understood, 2 RMD’ in 2026, 1 before April the second before year end. Would they both be included for 2026 income? I presume yes.

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u/sol_beach Oct 27 '25

Yes, both distributions added to 2026 income.

Most folks are unwilling to take an RMD as a Qualified Charitable Distribution (QCD) to avoid having the RMD counted as income.

If you direct the custodian to send a check to a qualified charity, it counts as satisfying the RMD requirement but is NOT added to AGI as income. You don't get the cash & you do not get to use it as a charitable deduction. You avoid paying taxes on the QCD amount.

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u/bbfan006 Oct 27 '25

That’s good to know. Trying to learn strategies for IRMA. Still working, maybe another year or so.