Year-End Retirement Account Dates: December 31 vs. April 15

Retirement accounts run on two calendars. Some actions must be finished by December 31. Others can wait until the tax-filing deadline in the spring. Mixing them up is an easy way to miss a deadline or to put money in the wrong tax year. This guide sorts the main dates into one place so you can see which is which. It is general education, not tax or legal advice.

Which retirement dates fall on December 31 and which on April 15?

The short version is in the table. Each row is explained below it.

A "tax year" is the calendar year your income is reported for. The "due date" of your return is normally April 15 of the following year.

When is my required minimum distribution due?

A required minimum distribution (RMD) is the least amount the IRS makes you take out of most tax-deferred accounts once you reach a set age. The IRS topic page says you "generally have to start taking withdrawals" when you reach age 73. The starting age can differ by birth year, so check your own with the IRS or a tax professional. For every year after your first, it says you must withdraw your RMD by December 31 (IRS, Retirement topics - RMDs).

Your first RMD is different. The same page says an IRA owner can wait until "April 1 of the year following the calendar year in which you reach age 73." That extra time has a cost. The IRS FAQ gives this example: if you reach 73 in 2024, you must take the first RMD by April 1, 2025, and the second by December 31, 2025 (IRS RMD FAQs). Two withdrawals in one tax year can raise that year's taxable income. Our guide to RMD deadline traps works through this.

The IRS RMD page warns that missing an RMD may bring "a 25% excise tax on the amount not distributed as required (10% if withdrawn within 2 years)." An excise tax is a tax charged on a specific act, here a missed withdrawal.

Two edge cases from the IRS FAQ are worth knowing:

• RMDs cannot be rolled over. Asked whether RMD amounts can be rolled into another tax-deferred account, the IRS answers "No." Moving the money instead of withdrawing it does not satisfy the RMD.
• Workplace plans can differ. Where the plan allows it, people "can delay taking their RMDs until the year they retire, unless they're a 5% owner of the business sponsoring the plan."

Until when can I make an IRA contribution for the year?

Not until December 31. Publication 590-A says contributions for a year can be made during that year or by the return's due date, without extensions. It gives the example that "contributions for 2025 must be made by April 15, 2026" for most people (IRS Pub. 590-A).

By the same logic, 2026 contributions would generally be due by the April filing deadline in 2027; confirm the exact date with the IRS. See our contribution limits guide for the annual limits.

Tell the sponsor which year the money is for

If you contribute between January 1 and April 15, Pub. 590-A says "you should tell the sponsor which year (the current year or the previous year) the contribution is for." A simple example: you send money on March 20, 2027 meaning it to count for 2026. Telling the custodian that year in writing keeps the record clear.

What if I put too much into an IRA?

The IRS year-end page says that if you leave excess amounts in the account, "you must pay a 6% tax each year on the excess amounts left in your account." It says you may withdraw the excess contributions "by the due date of your tax return" (IRS year-end reminders). Pub. 590-A states that the 10% additional tax does not apply to a corrective distribution made "on or before the due date (including extensions)" of the return. The details of the correction, including earnings on the excess, are not covered here. Ask your custodian or a tax professional before acting.

How do Roth conversions and rollovers fit the calendar?

A Roth conversion moves money from a traditional IRA, SEP or SIMPLE IRA into a Roth IRA. The IRS says a conversion "results in taxation of any untaxed amounts in the traditional IRA" and is reported on Form 8606. It also says a conversion made on or after January 1, 2018 "cannot be recharacterized," meaning it cannot be undone (IRS IRA FAQs).

Because a conversion is final, the date you choose matters. This page does not cover which tax year a conversion is reported in or how it can affect Medicare premiums; see our IRMAA guide for the premium side, and speak with a tax professional.

For an indirect rollover, the IRS says "you must complete the rollover by the 60th day following the day on which you receive the distribution." Our 60-day rule guide explains waivers.

A year-end checklist of questions

These are questions, not advice:

1. Is an RMD due this year, and has the full amount left the account?
2. Is this my first RMD year, and what would taking two in one year do to my income?
3. Did a contribution go in, and which tax year did I tell the custodian it was for?
4. Could I have put in more than the annual limit?
5. Is any rollover close to its 60th day?

Where do gold and silver IRAs fit?

The dates above are about IRA accounts in general. Our in-kind distribution guide covers how withdrawals from a metals IRA work, which is worth reading well before a December 31 deadline.

Metals in an IRA are also bound by the collectibles rule. The IRS says acquiring a collectible is treated "as an immediate distribution from such account in an amount equal to the cost to the plan," though certain gold, silver and platinum coins and certain bullion are excluded, and the bullion exclusion applies only "if a bank or approved non-bank trustee keeps physical possession of it" (IRS, collectibles). Gold and silver carry costs, price risk and no guaranteed result. Read our gold IRA guide, fee guide and risk guide first. This site does not say whether metals suit any one person.

What we did not check

We did not review 401(k) deferral deadlines, qualified charitable distributions, Form 5329 filing, state rules, the Roth conversion tax-year rule, or the 2026 and 2027 contribution limits (see our contribution limits guide). The year-end reminders page contains older-year examples; we used only its general rules. Confirm with the IRS and a qualified professional.