Who Is Required to Take Required Minimum Distributions (RMDs) From a Solo 401(k) in 2026?
If you own a self-directed Solo 401(k), understanding Required Minimum Distribution (RMD) rules is critical—especially as we move into 2026 and beyond.
Unless your Solo 401(k) consists entirely of Roth Solo 401(k) funds, you generally cannot keep pre-tax funds in the plan indefinitely. Federal law requires that you begin taking RMDs once you reach a certain age.
RMD Age Rules for Solo 401(k) Plans
Thanks to the SECURE 2.0 Act, the age at which Solo 401(k) participants must begin taking RMDs increased:
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RMD starting age: 73
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Effective date: January 1, 2023
This applies to pre-tax Solo 401(k) funds, including traditional employee deferrals and employer profit-sharing contributions.
If You Turned 73 in 2025: What Happens in 2026?
Question:
If you turned 73 in 2025, are you required to take an RMD by April 1, 2026?
Answer:
Yes.
If you delayed taking your first RMD (the 2025 RMD), you must take it no later than April 1, 2026. In addition, you must also take your 2026 RMD by December 31, 2026, resulting in two taxable distributions in the same year.
Turning 73 in 2026? You Have Two Options
If you will turn age 73 in 2026, you have flexibility in when to take your first RMD:
Option 1: Take Your First RMD in 2026
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Take your RMD by December 31, 2026
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This avoids doubling up on distributions in 2027
Option 2: Delay Until April 1, 2027
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You may delay your first RMD until April 1, 2027
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Important: This results in two RMDs in 2027:
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One by April 1, 2027 (for 2026)
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One by December 31, 2027 (for 2027)
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Careful planning is essential, as taking two RMDs in one year may increase taxable income and potentially impact tax brackets or Medicare premiums.
Are Roth Solo 401(k) Funds Subject to RMDs?
No.
Designated Roth Solo 401(k) funds are no longer subject to RMDs. This change makes Roth Solo 401(k)s a powerful long-term planning tool for self-employed individuals seeking tax-free growth without forced withdrawals during retirement.
How Is a Solo 401(k) RMD Calculated?
Your annual Solo 401(k) RMD is calculated using the following formula:
Prior Year-End Account Balance ÷ IRS Uniform Lifetime Table Factor
Specifically:
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Use your account balance as of December 31 of the prior year
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Divide by the applicable factor from the IRS Uniform Lifetime Table
Solo 401(k) RMD Calculator
To simplify the process, you can use the Solo 401(k) RMD Calculator available through MySolo401k Financial to determine your required distribution amount for each year.
Solo 401(k) RMD Reporting & Form 1099-R
For clients of My Solo 401k Financial, RMD compliance is made easier:
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We handle Form 1099-R reporting
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Clients must submit the Solo 401(k) RMD Distribution Form by December 31
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This ensures accurate and timely tax reporting for the IRS
Final Thoughts
RMD rules for Solo 401(k) plans continue to evolve, especially following SECURE 2.0. Whether you are approaching age 73 or already required to take distributions, proactive planning—particularly with Roth Solo 401(k) strategies—can help reduce taxes and avoid costly mistakes.
If you have questions about RMD timing, calculations, or reporting, working with a Solo 401(k) specialist can make all the difference.
