The RMD aggregation rules decide which retirement accounts you can lump together to satisfy one withdrawal and which force a separate required minimum distribution. In short, your own traditional, SEP, and SIMPLE IRAs form a single family you can combine, 403(b) accounts form a second family, and employer plans such as 401(k)s must each be paid from that specific plan (IRS Pub 590-B, 2025).
You may total the RMDs from all of your traditional, SEP, and SIMPLE IRAs and take the combined amount from any one of them (IRS Pub 590-B, 2025). Multiple 403(b) contracts aggregate the same way within their own group. Each 401(k) and 457(b) must pay its own RMD separately. RMDs generally begin at age 73 under SECURE 2.0.
RMD aggregation rules at a glance
Aggregation is allowed only within a like account type, never across types. Your IRAs combine with your IRAs, and your 403(b) contracts combine with your other 403(b) contracts. Employer defined-contribution plans stand alone. The table below shows which accounts share an aggregation family, based on IRS Pub 590-B (2025) and the IRS RMD Comparison Chart.
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| Account type | Aggregation family | Can combine the RMD with… |
|---|---|---|
| Traditional IRA, SEP IRA, SIMPLE IRA | IRA family | Any of your other traditional, SEP, or SIMPLE IRAs |
| 403(b) tax-sheltered annuity | 403(b) family | Your other 403(b) contracts only |
| 401(k) | Stands alone | Nothing. Each 401(k) pays its own RMD |
| 457(b) governmental plan | Stands alone | Nothing. Each 457(b) pays its own RMD |
| Inherited IRA | Separate track | Only inherited IRAs from the same decedent, same type |
| Roth IRA (original owner) | No lifetime RMD | Not applicable during the owner’s lifetime |
Your IRAs are one aggregation family
If you own more than one traditional IRA, you calculate a separate RMD for each account, then total those amounts and withdraw the total from any one or more of the IRAs (IRS Pub 590-B, 2025). SEP IRAs and SIMPLE IRAs join this same family, so a person with a traditional IRA, a SEP IRA, and a SIMPLE IRA may satisfy all three RMDs from a single account.
The IRS states the rule directly: an IRA owner “must calculate the RMD separately for each IRA they own but can withdraw the total amount from one or more of the IRAs” (IRS RMD FAQs, 2025). This flexibility can help when one IRA holds cash and another holds assets you prefer not to sell.
401(k) and 457(b) plans cannot be aggregated
Each 401(k) and each governmental 457(b) plan calculates and pays its own RMD, with no combining allowed. The IRS RMD Comparison Chart is explicit: “If you have more than one defined contribution plan, you must calculate and satisfy your RMDs separately for each plan and withdraw that amount from that plan” (IRS, 2025). If you hold three separate 401(k) accounts, you take three separate RMDs.
The IRS FAQ adds that RMDs from “401(k) and 457(b) plans, must be taken separately from each of those plan accounts” (IRS RMD FAQs, 2025). This is a common source of missed distributions for people who changed jobs and left old 401(k) balances behind.
403(b) plans are their own family (and the 2026 rollover trap)
Multiple 403(b) tax-sheltered annuity contracts aggregate like IRAs, but only with each other. Per the IRS RMD Comparison Chart, “if you have more than one 403(b) tax-sheltered annuity account, you can total the RMDs and then take them from any one (or more) of the tax-sheltered annuities” (IRS, 2025). A 403(b) RMD can never be satisfied from an IRA or a 401(k).
A timing point matters for 2026. Under IRS final RMD regulations, an RMD cannot be rolled over, and the first dollars distributed in a distribution year are treated as the RMD. One approach the rules describe is to take the year’s 403(b) RMD before rolling the remaining 403(b) balance to an IRA, so the required amount is not mistakenly moved into the IRA where it would create an excess contribution. Confirm the current-year mechanics with a qualified professional before initiating a rollover.
You cannot cross-aggregate IRAs and employer plans
Because aggregation works only within a like type, an IRA RMD cannot be paid from a 401(k), 403(b), or 457(b), and an employer-plan RMD cannot be paid from an IRA. The IRS does not print a single sentence saying so, but it follows directly from the separate calculate-and-withdraw rules for each account type (IRS Pub 590-B and RMD Comparison Chart, 2025).
RMDs are also individual. Spouses each own their accounts and each take their own RMDs, so one spouse cannot satisfy a required distribution from the other spouse’s IRA (IRS Pub 590-B, 2025).
Inherited IRAs follow separate rules
An inherited IRA cannot be aggregated with your own IRAs. Inherited accounts may be combined for RMD purposes only when they come from the same decedent and are the same type of account (for example, two traditional IRAs inherited from the same parent). Confirm your specific situation against IRS Pub 590-B (2025), because beneficiary rules also depend on when the original owner died and your relationship to them.
Roth accounts and RMDs
As the original owner of a Roth IRA, you take no lifetime RMDs at any age (IRS Pub 590-B, 2025). Roth IRAs therefore never enter the aggregation math while you are alive. Beginning in 2024, SECURE 2.0 also removed lifetime RMDs from designated Roth accounts inside employer plans, so a Roth 401(k) or Roth 403(b) no longer requires distributions during the participant’s life (IRS Retirement Topics, 2024).
Because Roth IRAs carry no lifetime RMD, moving pre-tax dollars into Roth before age 73 can shrink the traditional-IRA balance that future RMDs are calculated on. This is one reason some savers study a Roth conversion in lower-income years, weighing the current-year tax cost against a smaller RMD base later. That trade-off depends on your bracket, timing, and goals.
How to calculate your RMD (worked example)
The formula for each account is the same: prior-year December 31 balance divided by your factor from the IRS Uniform Lifetime Table in Pub 590-B. You run it per account, then combine within the family. Here is a two-IRA example using a Uniform Lifetime Table factor of 24.6 (IRS Pub 590-B, 2025).
- IRA A prior-year balance: $300,000. Divide by 24.6 = $12,195.
- IRA B prior-year balance: $200,000. Divide by 24.6 = $8,130.
- Combined RMD: $12,195 + $8,130 = $20,325 on a $500,000 total.
- Because both are IRAs, you may take the full $20,325 from IRA A, IRA B, or split it between them.
If one of those $500,000 accounts were a 401(k) instead of an IRA, its share could not be blended in. You would owe its RMD from the 401(k) itself.
RMD age, deadlines, and the missed-RMD penalty
Under SECURE 2.0, RMDs begin at age 73 for anyone reaching 72 after December 31, 2022, and rise to age 75 for those reaching 73 after December 31, 2032 (CRS Report IF12750, 2024). Your first RMD can be delayed to April 1 of the year after you reach RMD age (the Required Beginning Date), but then a second RMD is due by December 31 of that same year (IRS RMD FAQs, 2025).
Miss an RMD and the shortfall may face a 25% excise tax, reduced to 10% if you correct it within two years (IRS RMD FAQs, 2025). SECURE 2.0 cut the old 50% penalty to these levels (CRS IF12750, 2024). A waiver may be requested on IRS Form 5329 with a reasonable-cause explanation. For the full schedule of ages and tables, see the Q3 Advisors required minimum distributions 2026 guide.
| Situation | Excise tax on the shortfall |
|---|---|
| Before SECURE 2.0 | 50% |
| SECURE 2.0, uncorrected | 25% |
| Corrected within two years | 10% |
QCDs and the still-working exception
Two rules interact with aggregated IRA RMDs. A qualified charitable distribution (QCD) sent directly from an IRA to charity can count toward that year’s IRA RMD while staying out of taxable income, which some savers use to reduce the income that drives their Medicare IRMAA surcharges. Confirm the current annual QCD limit in IRS Pub 590-B before relying on a figure.
The still-working exception can delay the RMD from a current employer’s 401(k) or 403(b) if the plan allows it and you are not a 5% owner. It never delays IRA RMDs, which remain due once you reach RMD age regardless of employment (IRS Pub 590-B, 2025).
Consolidating accounts to simplify RMDs
One approach the rules permit is combining accounts to reduce the number of separate RMDs. Rolling several old 401(k) balances into one IRA replaces multiple stand-alone employer-plan RMDs with a single IRA family that aggregates. Some federal employees instead consolidate into the Thrift Savings Plan. Consolidation can also change your taxable income timing, so the mechanics and the tax effect are worth reviewing together before moving money.
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Q3 Advisors is a registered investment adviser focused on retirement tax planning. This article is educational and is not advice; for guidance on your own circumstances, consult a qualified tax or financial professional.
Frequently asked questions
Can I take my total RMD from just one IRA?
Yes, for your own IRAs. You calculate a separate RMD for each traditional, SEP, or SIMPLE IRA, then total the amounts and withdraw the full total from any single IRA or any combination of them (IRS Pub 590-B, 2025). Employer plans such as 401(k)s do not qualify for this pooling.
Can you aggregate RMDs from a 401(k) and an IRA?
No. IRAs and 401(k)s are different account types and cannot be cross-aggregated. The IRA RMD must come from an IRA, and the 401(k) RMD must come from that 401(k). This follows from the separate calculate-and-withdraw rules for each account type in IRS Pub 590-B and the IRS RMD Comparison Chart (2025).
Can RMDs from multiple 401(k) accounts be combined?
No. Each 401(k) is a defined contribution plan that must calculate and pay its own RMD from that specific plan (IRS RMD Comparison Chart, 2025). If you hold three 401(k) accounts, you take three separate RMDs. Rolling them into one IRA is one way to reduce that to a single aggregated RMD.
Can 403(b) RMDs be aggregated?
Yes, but only with other 403(b) contracts. If you own more than one 403(b) tax-sheltered annuity, you may total the RMDs and take them from any one or more of those 403(b) accounts (IRS RMD Comparison Chart, 2025). A 403(b) RMD cannot be satisfied from an IRA or a 401(k).
Can I combine RMDs from inherited IRAs?
Only in limited cases. Inherited IRAs may be aggregated with each other when they come from the same decedent and are the same account type. They can never be combined with your own IRAs. Beneficiary rules also vary by date of death and relationship, so confirm your situation against IRS Pub 590-B (2025).
Do I have to take an RMD from each retirement account separately?
It depends on the type. IRAs aggregate within their family, and 403(b) contracts aggregate within theirs, so those can be satisfied from fewer accounts. Each 401(k) and 457(b) must pay its own RMD separately from that plan (IRS RMD FAQs, 2025). Cross-type combining is not allowed.
What is the penalty for not taking an RMD?
The shortfall may face a 25% excise tax under SECURE 2.0, reduced to 10% if corrected within two years (IRS RMD FAQs, 2025). This replaced the prior 50% penalty. A waiver for reasonable cause may be requested on IRS Form 5329. Correcting the missed amount quickly generally reduces the exposure.
At what age do RMDs start?
RMDs generally begin at age 73 for anyone who reached 72 after December 31, 2022, and rise to age 75 for those reaching 73 after December 31, 2032 (CRS Report IF12750, 2024). Your first RMD may be delayed to April 1 of the following year, with the second due that same December 31.
Sources
IRS Publication 590-B (2025 rev.), Distributions from Individual Retirement Arrangements: irs.gov/publications/p590b
IRS, Retirement Plan and IRA Required Minimum Distributions FAQs (2025): irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs
IRS, RMD Comparison Chart (IRAs vs. Defined Contribution Plans): irs.gov/retirement-plans/rmd-comparison-chart-iras-vs-defined-contribution-plans
IRS, Retirement Topics – Required Minimum Distributions (RMDs): irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds
Congressional Research Service, Report IF12750, RMD Rules for Original Owners of Retirement Accounts (Aug. 29, 2024): congress.gov/crs-product/IF12750
