The deadline for most retirement account owners to take their 2025 required minimum distribution (RMD) is December 31, 2025. However, there are good reasons to take it now instead of waiting.

 

1. Avoid last minute mistakes which can be a recipe for trouble. The holiday season is busy and your RMD can get lost in the shuffle. Or, maybe you are charitably inclined and looking to satisfy your RMD by doing a qualified charitable distribution (QCD). This will require the custodian to send funds directly to charity who then must cash the check. These steps require some time and coordination.
    

2. Your IRAs are all seen as one by the IRS. The regulations confirm that when it comes to RMDs, your IRAs are aggregated. If you have multiple IRAs (including SEP and SIMPLE), you must take your 2025 RMDs from all of them before doing any rollovers.
    

3. A Roth conversion can be a smart move. However, if you are age 73 or older this year and doing a conversion, you will need to take your 2025 RMD from your IRA prior to the conversion. Why? The IRS says the first money out of your IRA is your RMD. It is subject to the rollover rules so cannot be converted.