This article covers U.S. federal income tax reporting only. Note the timing: an RMD received in calendar year 2026 belongs on the 2026 return, which you file in 2027.
Below we separate the distinctions that trip people up: IRA versus employer plan, Form 1099-R versus Form 5498, and special cases such as QCDs, inherited accounts and missed RMDs.
Key Takeaways
- No separate RMD line exists; use the IRA or pension and annuity lines.
- Gross and taxable amounts can differ, so follow Form 1099-R and any basis records.
- Starting age, deadlines and account rules vary, so check current IRS instructions.
- Keep Forms 1099-R, 8606, account statements and QCD paperwork.
Where to Report an RMD on Form 1040
The IRS 2026 draft Form 1040 keeps the same line numbers as the final 2025 form. The 2026 draft is not for filing. The line references below follow the 2025 instructions. Check the final 2026 form and instructions before you file.
| Item | Line |
|---|---|
| IRA gross distribution | 4a |
| IRA taxable amount | 4b |
| Pension or employer-plan gross distribution | 5a |
| Pension or employer-plan taxable amount | 5b |
| Federal withholding from Form 1099-R | 25b |
IRA distributions
An RMD from a traditional, rollover, SEP or SIMPLE IRA goes on line 4a (total payment) and line 4b (taxable portion).
Do not enter only the amount you think is taxable on 4a. Reconcile both lines to Form 1099-R and any Form 8606 calculation. If the whole distribution is taxable, the 2025 instructions generally have you enter it on 4b only and leave 4a blank.
Pension and employer-plan distributions
RMDs from a 401(k), 403(b), governmental plan or similar employer plan go on lines 5a and 5b, not the IRA lines.
To tell them apart, look at Form 1099-R box 7. Box 7a holds the distribution code, and box 7b has an IRA/SEP/SIMPLE indicator. Code 7 (normal distribution) alone does not tell you whether the payer was an IRA or a plan, so check the indicator and the payer's name.
A simple reporting decision path
- Identify the account that paid the RMD.
- Find the matching Form 1099-R.
- Enter the gross distribution on 4a (IRA) or 5a (plan).
- Determine the taxable amount and enter it on 4b or 5b.
- Enter any federal withholding from box 4 on line 25b.
Hypothetical example (illustrative figures only): Suppose an IRA pays a $10,000 RMD and Form 8606 shows part of it is a return of after-tax basis, leaving $9,000 taxable. Line 4a shows $10,000 and line 4b shows $9,000. The two differ because of basis.
State income tax is a separate matter. Check the rules for your state of residence.
Forms and Records You Need for RMD Reporting
Form 1099-R
The IRA custodian or plan administrator issues Form 1099-R for distributions of $10 or more. It shows the gross distribution (box 1), taxable amount (box 2a), federal withholding (box 4) and distribution codes (box 7).
Recipients generally get it by January 31 after the distribution year. Compare it with your account statements before filing.
Form 5498, Form 8606 and Form 5329
Form 5498 is not an income form. It reports contributions, year-end fair market value (box 5) and whether an RMD is due (boxes 11 and 12). The RMD fields on the 2026 form relate to 2027. A 5498 notice does not establish taxable income.
- Form 8606 tracks nondeductible IRA basis. Its Part I sets the nontaxable and taxable split, and the taxable amount flows to line 4b.
- Form 5329 handles the excise tax on a missed RMD and any waiver request (Part IX).
If you hold several retirement accounts, have cross-border circumstances or are unsure which forms apply, VJM Global offers Form 1040 preparation, tax accounting and cross-border accounting support. Individual advice depends on your facts.
How RMD Taxability and Amounts Are Determined
Taxable and nontaxable portions
Taxable traditional IRA distributions are ordinary income. If you made nondeductible contributions, you have basis, and part of the RMD may be nontaxable. Form 8606 handles that calculation, so never assume an RMD is fully taxable or fully tax-free.
How the RMD amount is calculated
Divide the prior December 31 account balance by the applicable IRS factor. Updated life-expectancy tables apply from January 1, 2022.
- Table III (Uniform Lifetime): most owners
- Table II (Joint and Last Survivor): sole beneficiary spouse more than 10 years younger
- Table I (Single Life): many beneficiaries, including eligible designated beneficiaries
The IRS draft Publication 590-B gives an example: a $100,000 year-end 2026 balance, owner turning 75 in 2027, Table III divisor 24.6, producing a 2027 RMD of $4,065.
Multiple accounts and aggregation
| Accounts | Rule |
|---|---|
| Owner's traditional, SEP and SIMPLE IRAs | Calculate separately; take the total from any one or more |
| 403(b) contracts | Calculate separately; total may come from one or more 403(b)s |
| 401(k) and other plans | Take separately from each plan |
| Inherited IRAs | Aggregate only within the same decedent and account type |
Taking the right total from one account does not satisfy every account's obligation. IRA and 403(b) amounts are not interchangeable.
Qualified charitable distributions
A QCD is a direct transfer from an IRA trustee to an eligible charity by an owner at least 70½. The excluded amount counts toward the RMD, but you get no deduction for it.
For 2026, the annual QCD limit is $111,000 (up from $108,000 in 2025), per IRS Notice 2025-67. The one-time split-interest election limit is $55,000.
- Report the gross amount on 4a and the taxable remainder on 4b (zero if fully excluded).
- Check box 2 on line 4c.
- Exclude donor-advised funds and supporting organizations; they do not qualify.
- Keep the charity's acknowledgement and custodian records.
Withholding and estimated taxes
Withholding appears in Form 1099-R box 4 and is claimed on line 25b. It does not reduce the gross RMD. Under Form W-4R, nonperiodic payments default to 10% withholding.
If a balance may be due, consider more withholding or estimated payments. For 2026, estimated tax generally matters when at least $1,000 remains due after withholding and credits.
RMD Rules for 2026 and Beyond
RMD starting ages
| Birth year | Starting age |
|---|---|
| July 1, 1949 to 1950 | 72 |
| 1951 to 1958 | 73 |
| 1959 | Statute overlaps 73 and 75; the 2024 proposed rule says 73 |
| 1960 or later | 75 |
The 2024 final regulations apply to RMD years beginning January 1, 2025, which includes 2026.
Deadlines and first-year timing
The first RMD is due April 1 after the year you reach the applicable age. Later RMDs are due December 31. Employer plans may allow a later date if you are still working, unless you are a 5% owner. IRA owners get no such delay.
Delaying the first RMD can put two taxable distributions on one return. Per the IRS, someone turning 73 in 2024 who waits until April 1, 2025 must also take the 2025 RMD by December 31, 2025. Both are taxable on the 2025 return, which may affect your tax bracket and cash flow.
Account types that follow different rules
- Traditional, SEP and SIMPLE IRAs, and 401(k)/403(b) plans: subject to owner RMDs
- Roth IRAs and designated Roth accounts: no lifetime owner RMDs
- Inherited accounts: beneficiaries remain subject to RMD rules
Most non-spouse beneficiaries must empty the account by the end of the year containing the tenth anniversary of death. If the owner died on or after the required beginning date, annual distributions generally continue during those ten years.
Eligible designated beneficiaries, such as a surviving spouse, minor child, or disabled or chronically ill person, may use life-expectancy treatment. Do not apply owner rules to inherited accounts.
Missed or insufficient RMDs
The excise tax is 25% of the shortfall, potentially 10% if you take the missed amount and file a return reflecting the tax within the correction window. The IRS may waive it for reasonable error and reasonable correction. It is not automatic.
On Form 5329, enter "RC" and the waiver amount beside lines 54a/54b with an explanation. Report the corrective distribution as income under the normal account-type lines for the year received.
Annual verification checklist
- Confirm the account type
- Review the prior-year balance and custodian's calculation
- Receive Form 1099-R
- Verify current Form 1040 line labels
- Check for IRA basis or QCD treatment
- Review Form 5329 or 8606 requirements
Rules and forms change. Consult the current IRS instructions or a qualified tax professional for your situation.
Frequently Asked Questions
Where do I report RMD on Form 1040?
Report IRA RMDs on lines 4a and 4b, and employer-plan RMDs on lines 5a and 5b. Enter the gross and taxable amounts separately.
Does an RMD count as taxable income?
Generally yes, as ordinary income from a pretax account. Exceptions include after-tax IRA basis and eligible QCDs.
How is an RMD calculated?
Divide the prior December 31 balance by the IRS factor for your situation. Spouse and inherited-account rules can differ.
At what age do RMDs typically start?
It depends on birth year: 73 for 1951 to 1958, and 75 for 1960 or later. The 1959 cohort has a legal qualification described above.
Will I get a 1099 for my RMD?
Yes. The custodian or plan administrator generally issues Form 1099-R by January 31 after the distribution year. Use it with your account records.
