The one-time option to delay a first RMD to April 1 of the following year sounds like flexibility — but it means two RMDs land in that second year instead of one each in two separate years.
How it works
Taking the first RMD on time spreads it and the second year’s RMD across two separate tax years. Delaying combines both into the second year alone — potentially pushing the taxpayer into a higher bracket that year.
What this does not include
This shows the income timing difference only — it doesn’t model the actual tax bracket impact, which depends on the taxpayer’s full income picture in each year and would need this site’s income-tax-bracket calculator applied to both scenarios.
How to use this calculator
- Enter the first year’s RMD and a projected second year’s RMD.
Frequently asked questions
Who might benefit from delaying the first RMD?
Someone expecting significantly lower income in the first year (e.g. retiring mid-year) might prefer shifting that RMD into the following year if their bracket will still be lower even combined with the second year’s RMD.
Is this delay option available every year?
No — it’s a one-time option available only for the very first required distribution, not something that can be used again in later years.
Does delaying reduce the total RMD amount owed?
No — it only changes timing, not the total amount; both RMDs are still fully required, just landing in different tax years.
