TIAA Required Minimum Distributions: What Professors and University Staff Should Know

A TIAA required minimum distribution (RMD) is the minimum amount the IRS generally requires you to withdraw each year from tax-deferred retirement accounts, such as a 403(b), once you reach the applicable starting age. The amount depends on prior year-end balances, and the way TIAA pays it may depend on your plan and contract.

For many professors and university staff, retirement savings sit in more than one TIAA contract, sometimes alongside accounts from earlier employers. That is why the first RMD year can feel more complicated than the rule itself. The calculation is usually mechanical. The planning questions are about which accounts are counted, how the money is paid out, and what the extra taxable income may do to the rest of your return.

Figures and rules below reflect IRS and TIAA pages reviewed on October 6, 2026. Rules and contract terms can change, so confirm current details with your plan administrator before acting.

Key takeaways

• The starting age depends on your birth year. The IRS currently describes age 73, with a scheduled move to 75 for people born in 1960 or later. A workplace plan may allow you to delay until you retire from that employer.
• Each contract may have its own calculation. For 403(b) contracts, the IRS says the amount is figured separately for each contract, though the total may generally be taken from one or more of them.
• TIAA Traditional access rules may shape how the money is paid. Contract type and plan terms matter, so confirm how your required amount would be sourced before you submit an election.
• RMD income is generally taxable. It may also raise income used to set Medicare premiums, and a missed distribution may carry an excise tax.

What is a TIAA RMD and when does it start?

The IRS explains that you generally must start taking withdrawals from retirement plan accounts, including 403(b) plans, once you reach the applicable age. The IRS currently describes that age as 73. Under SECURE 2.0, the age used for the required beginning date is 73 or 75 depending on birth year, and it is 75 for people born on or after January 1, 1960.

For a 403(b) or other workplace plan, the required beginning date is generally April 1 following the later of the year you reach the applicable age or the year you retire, if the plan allows you to wait until retirement. The IRS notes that the plan document governs, and that the still-working delay does not apply to 5% owners of the sponsoring business or to IRAs. TIAA adds that the delay applies to your current employer's plan, not to accounts from prior employers, so a professor who is still working may owe a distribution from an IRA or a prior-employer account while delaying one from the current plan. TIAA describes the same timing and notes that its recommended request window is at least 60 days before the deadline.

A few timing points are worth knowing:

• The first RMD can wait until April 1 of the next year. After that, each year's distribution is generally due by December 31. Waiting means two distributions in the same calendar year, which could increase that year's taxable income.
• Some older 403(b) balances follow a different timetable. The IRS says amounts contributed before 1987 may not need to be distributed until the year you turn 75 or retire, but only if the plan has kept separate records of them. If it has not, the whole balance is generally subject to the standard rules. TIAA notes the same pre-1987 treatment where the plan permits it.
• Roth accounts in a workplace plan are not required to take RMDs during your lifetime. TIAA states that such amounts are excluded from the year-end balance used for the calculation.

How RMDs apply across RA, GRA, SRA, and other accounts

Many TIAA participants hold several contract types at once, such as a Retirement Annuity (RA), Group Retirement Annuity (GRA), or Supplemental Retirement Annuity (SRA), plus TIAA Traditional and other investment options inside them. Each can have its own balance and rules.

TIAA states that it calculates the required amount using the account balance on December 31 of the prior year and an IRS life expectancy factor. The IRS FAQ adds that a 403(b) owner must calculate the amount separately for each 403(b) contract but may generally take the total from one or more of those contracts. Requirements for 401(k) and 457(b) plans must be taken separately from each plan. IRA distributions follow their own calculation, and the IRS says an RMD cannot be rolled over into another tax-deferred account.

This is where a household's full picture matters. Some points to check:

1. Which accounts does TIAA see? TIAA directs participants to contact other providers for accounts held outside TIAA. A rollover IRA at another firm or a plan from a prior employer is not covered by TIAA's calculation.
2. Who is responsible? The IRS says the account owner is ultimately responsible for taking the correct amount, even if the plan administrator calculates it.
3. Is there a calculator? TIAA publishes RMD amounts online at TIAA.org/myRMD and offers a worksheet, and the IRS publishes its own worksheets. Treat any calculator as a starting point, then compare it with your plan's records.
4. Is anything already being paid out? TIAA notes that withdrawals already paid in an RMD year may count toward the requirement for that account, and that excess annuity payments may be applied in certain situations. A tax professional can confirm how that applies to you.

How TIAA Traditional access rules may shape how an RMD is paid

TIAA Traditional is a fixed annuity, and its contracts differ in how freely money can move. TIAA's published TIAA Traditional FAQ says that the Retirement Choice (RC) and Group Retirement Annuity (GRA) contracts allow lump-sum withdrawals only within 120 days after termination of employment, subject to a 2.5% surcharge, with other withdrawals and transfers paid in installments. TIAA's contract comparison grid says RA contracts do not allow lump-sum withdrawals from TIAA Traditional and use 10 annual installments. SRA, GSRA, and RCP contracts are described as fully liquid. We covered those distinctions in our guide to TIAA Traditional for college employees, and the same liquidity questions came up in our look at a TIAA hardship withdrawal.

An RMD is a separate type of payment from a full withdrawal or transfer. TIAA's FAQ lists required minimum distribution payments among the income options that may be available after employment ends, and it also notes that lifetime income payments from an annuity can count toward an RMD. A few cautions apply:

• Availability depends on your plan and contract. Do not assume that every option is open to you. Ask TIAA how your specific required amount would be sourced and whether any election changes your other options.
• Annuitizing is a permanent decision. TIAA states that once income payments begin, you cannot change to another option, and guarantees are subject to TIAA's claims-paying ability. Any decision to convert some or all of a balance deserves a careful look at your other income and your family's needs.
• Allow time. TIAA advises contacting it two to three months before a withdrawal must be received.

None of this is a recommendation to choose a particular payout route. The right answer depends on your contracts, your plan, and your wider financial picture.

How RMD income may affect taxes and Medicare premiums

The IRS states that RMDs are generally taxed as ordinary income, apart from any portion that was already taxed or can be received tax-free, such as qualified Roth distributions. A larger required amount can push more income into a higher bracket, which may also affect how much of your Social Security benefit is taxed. A qualified tax professional can model that for your return.

Medicare adds another layer. The Social Security Administration explains that higher-income beneficiaries pay an income-related monthly adjustment amount (IRMAA) on Part B and prescription drug coverage, based on modified adjusted gross income from a recent federal tax return, generally from two years earlier. For 2026 premiums, SSA lists thresholds of $109,000 for individuals and $218,000 for married couples filing jointly before surcharges apply, with the standard Part B premium at $202.90 per month. These figures are updated each year.

A year with an unusually large distribution may therefore affect your Medicare premiums roughly two years later, though your results depend on your income, filing status, and how the thresholds are set in future years. We explain the two-year lookback in more detail in our article on IRMAA and inherited IRA withdrawals. The same mechanics apply to your own RMDs. Smoothing income across years may help in some cases, but it can also involve trade-offs, such as paying tax earlier than required, so it is best reviewed with a tax professional.

The IRS also states that failing to take a full RMD may lead to a 25% excise tax on the amount not withdrawn, reduced to 10% if corrected within two years, with possible relief for reasonable error. That is a reason to treat the deadline carefully, not a reason to take more than you need.

Questions to review with a CFP and a CPA before your first RMD

A short list can make the first year more organized. Consider bringing these to your plan administrator, your tax professional, and your financial planner:

1. Which accounts count? List every 403(b), 401(a), IRA, and prior-employer plan, and note which provider calculates each one.
2. Which contract types do you hold? Identify RA, GRA, SRA, RC, and other contracts, and ask how each pays an RMD.
3. Are you still working? Ask whether your current plan allows the still-working delay and whether it applies to that plan only.
4. Do any pre-1987 balances exist, and are they tracked separately? The answer may change the timing and the amount.
5. What will the added income do? Review tax brackets, Social Security taxation, and the Medicare income thresholds together, not one at a time.
6. How will you pay the tax? Ask about withholding, estimated payments, and whether the timing of the first distribution makes sense.

Our Retirement Planning work looks at these questions together, with CFP®, AIF®, and CPA perspectives in the same conversation. That coordination may help organize decisions, but it does not change your plan's rules or the tax code. If you work in higher education, you can also see how we support higher-education professionals on our Who We Serve page.

Retirement Tax Review

If you are approaching your first RMD and want to understand how it fits with your other income, a Retirement Tax Review can help you organize the questions to bring to your plan administrator and your tax professional. It is an educational conversation, not a commitment, and it does not replace the specific guidance you will need from TIAA and your tax advisor.

Sources

Reviewed October 6, 2026.

• Internal Revenue Service: Retirement topics, required minimum distributions (RMDs)
• Internal Revenue Service: Retirement plan and IRA required minimum distributions FAQs
• Internal Revenue Service: Internal Revenue Bulletin 2024-33 (final required minimum distribution regulations)
• TIAA: Required minimum distributions
• TIAA: TIAA Traditional frequently asked questions
• TIAA: TIAA and CREF contract comparison
• Social Security Administration: Medicare premiums, rules for higher-income beneficiaries

This article is educational and is not personalized investment, tax, or legal advice. Wealth Ease Wealth Management is a registered investment adviser and is not affiliated with or endorsed by TIAA. Consult your plan administrator and a qualified tax, legal, or financial professional about your specific circumstances.

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