Required Minimum Distributions (RMDs) can be confusing, but a few rules cover most cases. In 2026, most retirees begin RMDs at age 73; the first can be delayed until April 1 of the next year. RMDs apply to traditional IRAs and most employer plans; Roth IRAs have no lifetime RMDs for owners. Learn how to calculate your RMD, key deadlines, penalties, California tax considerations, and smart moves like QCDs, withholding, and timing withdrawals to fit your income plan.