Missed Your 2025 RMD? Do You Still Owe the 25% Penalty — What to Do Right Now

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Missed Your 2025 RMD? Do You Still Owe the 25% Penalty — What to Do Right Now

“I just realized I never took my RMD.”
If that’s why you’re here, pause for a moment — panic is not the next step.
What matters most right now is correctly identifying your situation, fixing it quickly, and understanding how the IRS paperwork actually works.
Under SECURE Act 2.0, a missed RMD does not automatically mean a permanent 25% penalty. In many cases, acting within the allowed correction window can reduce the penalty to 10% — or even eliminate it entirely. Start with this 30-second self-check.


Table of Contents

1️⃣ Quick self-check — which situation fits you?

Select the one that’s closest to your situation.

  • A. I did not take any of my 2025 RMD
  • B. I took some, but I’m not sure the amount was correct
  • C. I have multiple IRAs and a 401(k) and don’t know how aggregation works
  • D. This was my first RMD year and I’m unsure whether the deadline was
    👉 December 31 or April 1 of the following year
  • E. I have a Roth 401(k) and don’t know if RMDs still apply

2️⃣ The 3 steps you should take now (in the safest order)

  1. Confirm your exact case (A–E above)
  2. Withdraw any shortfall immediately — do not wait
  3. Review the filing path — Form 5329, reasonable-error explanation, and proof of correction

Hoping the issue will “fix itself next year” is how RMD mistakes turn into extended penalty problems.
The key question is whether the situation can still be corrected – and in many cases, it can.

3️⃣ Short conclusions by case

A. No 2025 RMD taken at all

This does not automatically mean a permanent 25% penalty.
In practice, the first step is usually to withdraw the missed amount, then evaluate penalty reduction or waiver through Form 5329.

B. Partial withdrawal or unsure amount

This requires a comparison between the required RMD and what was actually taken.
Year-end account juggling is a common reason shortfalls are missed.

C. Multiple IRAs and a 401(k)

One of the most common real-world mistakes.
IRAs allow aggregation, but 401(k) plans usually do not.
Mixing the rules leads to frequent errors.

D. First RMD year — April 1 vs December 31

First-year RMD rules can result in two RMDs in the same calendar year if timing isn’t handled carefully.
Deadline determination comes first in this case.

E. Roth 401(k) confusion

Rule changes have caused widespread misunderstanding.
Some taxpayers withdraw unnecessarily and create avoidable tax exposure.
Confirm the account type before taking action.

📌 What this article is (and isn’t)

This page is designed to help you quickly identify your situation.
Detailed calculations, tables, and step-by-step Form 5329 guidance
are covered in the follow-up resource below.

“Skipped Your 2025 RMD? Here’s Why the 25% Penalty Matters” — Age 73 Rules, Deadlines, and Fixes (Updated Jan 2026)

5️⃣ Top questions people ask

  • Q1. Is the 25% RMD penalty automatic?
    A. By statute, the penalty applies to undistributed amounts, but timely correction and Form 5329 filing may reduce it to 10% or eliminate it.
  • Q2. Why can first-year RMDs result in two withdrawals?
    A. Because the first RMD may be delayed until April 1 of the following year, while the next year’s RMD still must be taken by December 31.
  • Q3. Do Roth 401(k)s still have RMDs for 2025?
    A. No. Starting in 2024, RMDs for Roth 401(k)s were eliminated, so there is no withdrawal requirement for 2025.
Disclaimer (Updated: Jan 2026)

This article is for general informational purposes only under U.S. federal tax law.
Results may vary based on birth year, account type, and plan-specific rules.
Consult a qualified tax professional before making decisions.


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