Key Takeaways:
- TSP RMDs in 2026 must begin by April 1 of the year after reaching the required age, following updated IRS rules.
- Recent legislation exempts Roth TSP accounts from RMDs for original account owners, but not for beneficiaries.
TSP Required Minimum Distributions in 2026: Rules, Ages, and IRS Guidelines
What Is a TSP Required Minimum Distribution?
Definition and purpose
A required minimum distribution (RMD) is the minimum amount you must withdraw each year from certain retirement accounts, including the Thrift Savings Plan (TSP), once you reach a specified age. The purpose of RMDs is to ensure that retirement savings are eventually distributed and taxed, rather than left to accumulate tax-deferred indefinitely.
Where RMD rules originate
TSP RMD rules are established by the Internal Revenue Service (IRS) and are based on federal tax law applicable to qualified retirement plans and IRAs. For TSP participants, these rules are implemented in accordance with federal statutes and TSP-specific guidelines, ensuring consistency with requirements for other tax-advantaged retirement accounts.
Who Must Take a TSP RMD in 2026?
Eligibility by age
In 2026, you must take a TSP RMD if you own a traditional TSP account and have reached the required RMD age threshold, regardless of your employment status, unless specific exceptions apply. The IRS sets this age, and it may change based on new legislation.
Special situations for federal retirees
If you are a retired federal employee with a TSP account, you are generally subject to RMD requirements once you reach the RMD age. However, if you are still working for the federal government at that age, you might be permitted to delay RMDs from your TSP until you separate from service. After retirement, annual RMDs must be taken by the required deadlines.
What Age Triggers TSP RMDs?
Current federal threshold
As of 2026, the federal RMD age for TSP accounts is 73. This is in line with the most recent updates from federal retirement legislation, including the SECURE Act and subsequent amendments. If you turned 73 in 2026 or in prior years but have not yet taken your first RMD, you will need to do so based on these rules.
Changes in IRS guidelines for 2026
The most recent legislative changes gradually increased the RMD commencement age from previous thresholds (such as 70½ and 72) to age 73. There are no announced increases or new RMD age changes set for implementation in 2026 at this time, but future legislation could impact these requirements. Always refer to the IRS and official TSP sources for the most current information.
How Are TSP RMD Amounts Calculated?
IRS life expectancy tables
TSP RMDs are calculated using IRS life expectancy tables. The basic formula divides your prior year-end TSP account balance by a life expectancy factor that corresponds to your age. The IRS offers several tables, but for most account owners, the Uniform Lifetime Table applies.
Distribution timing and deadlines
You must take your first RMD by April 1 of the year following the calendar year in which you reach age 73. Subsequent RMDs must be taken by December 31 each year. If you delay your first RMD until April 1, you will be required to take two RMDs in that year—the delayed first RMD and your next annual RMD.
If you have multiple TSP accounts, RMDs are calculated separately for each. The TSP will generally inform you of the required amount, but it remains your responsibility to ensure timely withdrawals.
What Happens If You Miss Your TSP RMD?
IRS penalties explained
If you do not withdraw your full TSP RMD by the deadline, the IRS may impose an excise tax on the amount not withdrawn. As of 2026, the penalty for missed RMDs has been reduced to 25% of the amount not distributed, reflecting SECURE Act 2.0 changes. If corrected in a timely manner, the penalty may be further reduced to 10%.
Correction options under 2026 rules
If you realize an RMD was missed, you should promptly withdraw the required amount and file the necessary tax forms to request a reduction of the penalty. The IRS may grant penalty relief if the missed RMD was due to reasonable error and steps were taken to correct it. Always refer to the IRS instructions for the relevant procedures and required documentation.
Are Roth TSP Accounts Subject to RMDs?
Roth TSP vs. traditional TSP rules
Previously, both traditional and Roth TSP accounts required minimum distributions starting at the applicable RMD age. However, recent legislative changes have exempted Roth TSP accounts from RMDs for original account holders starting in 2024. This means that, in 2026, you do not have to take RMDs from your Roth TSP while you are the original owner. Beneficiaries who inherit Roth TSP accounts may be subject to their own RMD requirements.
Recent legislative changes affecting Roth withdrawals
The elimination of RMDs for original owners of Roth TSP accounts stems from federal retirement law changes designed to align with Roth IRA treatment. Traditional TSP accounts remain subject to RMDs, and only Roth accounts held by original owners are exempt under the new rules. Inherited Roth TSP accounts follow separate guidelines.
What’s Different About 2026 TSP RMD Rules?
Summary of new or updated requirements
For 2026, the principal change affecting TSP accounts is the continued application of the increased RMD age (now 73) and the full implementation of the Roth TSP exemption from RMDs for original owners. These reflect broader shifts in federal retirement law over the past several years, now fully integrated into TSP administration.
Key distinctions from previous years
Key differences compared to prior years include the higher RMD starting age and the exclusion of Roth TSP RMDs for original account owners. Also, IRS penalties for missing RMDs have been reduced, with potential for further mitigation if errors are corrected quickly and properly documented.
How Do TSP RMDs Affect Federal Benefits?
Interaction with Social Security timing
Taking RMDs from your TSP does not directly affect when you can claim Social Security benefits. However, RMD amounts are included in taxable income, which can affect how much of your Social Security benefit is taxed.
Influence on federal annuity streams
TSP RMDs are separate from your federal annuity (such as those from CSRS or FERS), but both contribute to your overall retirement income. The required distribution from your TSP may impact your total taxable income, which in turn could influence considerations such as tax withholding and income planning in retirement.
Frequently Asked Questions About TSP RMDs
Can you take more than the minimum?
Yes, you can withdraw more than the required minimum from your TSP in any year. The RMD is simply the minimum you must take to comply with IRS rules—there is no upper limit.
What records should you keep for RMDs?
You should retain documentation of RMD amounts calculated, distributions taken, and related tax forms. Keeping these records helps ensure accurate tax reporting and supports you in case of IRS questions.
