Your required minimum distribution under the IRS Uniform Lifetime Table.
First RMD year? You can defer your first distribution until April 1, 2027 — but you'd then take two RMDs in 2027. Most people take the first by Dec 31, 2026 to avoid bunching income.
IRS Uniform Lifetime Table (Pub 590-B Table III), 2026 federal brackets & standard deduction incl. the OBBBA age-65 senior bonus. RMDs begin at 73 (born 1951-1959) or 75 (born 1960+). A much-younger sole-beneficiary spouse may use the Joint Life table for a smaller RMD. Estimates only — not tax advice.