Annuities · Wisconsin
Annuity RMD Rules in Wisconsin: What Counts and When
Whether your annuity has a required minimum distribution has almost nothing to do with the annuity and almost everything to do with where it lives. Inside a traditional IRA or an employer plan, it is part of your RMD every year, and once you turn it into an income stream it changes what the rest of your retirement money has to do. Bought with after-tax dollars outside a retirement account, it has no RMD at all. Here is the line between the two, the deadlines that attach to each, and the one contract in the tax code built specifically to make an RMD smaller.
TL;DR — Key takeaways
- The RMD rules reach employer plans and traditional, SEP, SARSEP and SIMPLE IRAs — and expressly not Roth IRAs while the owner is alive (IRS).
- An annuity bought with after-tax money outside a retirement account isn't on that list. No RMD — though the gain is still taxed when you withdraw it.
- First distribution is due April 1 of the year after you reach your required beginning date; every year after that is a December 31 deadline (Pub 590-B). Using the April 1 delay puts two distributions in one tax year.
- Missing one costs 25% of the shortfall — cut to 10% if you correct it inside the correction window.
- For an annuity bought with part of an IRA, Pub 590-B lets you elect to combine the contract's value with the remaining balance and then reduce the RMD by the annuity payments you already received.
- Buy an annuity inside a plan after your required beginning date and payments generally have to start immediately — unless it's a QLAC (26 CFR § 1.401(a)(9)-6(d)(1)).
- A QLAC's premium is left out of the balance your RMD is figured on. The 2026 ceiling is $210,000 per person across all your plans and IRAs (IRS Notice 2025-67).
- Wisconsin lets filers 67 and older subtract up to $24,000 of qualified retirement income ($48,000 joint) — but claiming it forfeits every s. 71.07 credit that year (Wis. Stat. § 71.05(6)(b)54m.).
Does your annuity have an RMD at all?
Start here, because half the confusion in this subject comes from skipping it. A required minimum distribution is a rule about an account, not about a product. The IRS states the scope plainly: "The RMD rules apply to all employer sponsored retirement plans, including profit-sharing plans, 401(k) plans, 403(b) plans, and 457(b) plans. The RMD rules also apply to traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE IRAs."
Two things follow from that sentence, and both matter more than any feature of the contract itself.
First, Roth money is out. The same IRS page says "the RMD rules do not apply to Roth IRAs or Designated Roth accounts while the owner is alive," and Publication 590-B repeats it: "You aren't required to take distributions from your Roth IRA at any age." An annuity inside a Roth IRA sits outside the RMD machinery for as long as you own it. The IRS is careful to add that the rules do apply to beneficiaries after the owner's death.
Second, a non-qualified annuity simply isn't on the list. If you bought the contract with money you had already paid tax on — not through an IRA, not through a plan at work — none of the account types the IRS names describes it. There is no required minimum distribution on it. That is not a loophole, and it is not tax-free: the gain is taxable when it comes out, and the deferral ends when the money does. It just doesn't come with a federal schedule telling you when to start.
The practical version: look at the statement, not the brochure. If the account it reports under is an IRA or a plan at work, there's an RMD. If it reports as a standalone annuity you funded with after-tax savings, there isn't. If you can't tell, the issuing carrier can — ask whether the contract is qualified or non-qualified, in those words.
When is the deadline — and why does the first one trap people?
There are two deadlines, and they are not the same date.
Publication 590-B sets the first one: "If you reach age 72 after December 31, 2022, you must begin receiving required minimum distributions by April 1 of the year following the year you reach the age 73." Every year after that has its own deadline, and it is December 31. Pub 590-B states it alongside the penalty rule: "The required minimum distribution for any year after the year in which you reach age 73 must be made by December 31 of that later year."
Your own required beginning date depends on when you were born, and Pub 590-B has a short section titled "Your required beginning date" that walks through it. Read that section rather than assuming — the thresholds have moved more than once in recent years, and the rule that applied to a sibling five years older may not be yours.
The double-distribution year
Here is the part that costs people money quietly. The April 1 date is a delay available only for the very first distribution. If you use it, the first distribution lands in the same calendar year as the second one, which is due that December 31. Two distributions, one tax year, one combined income figure — for Wisconsin as well as for the IRS.
That stacking is the whole reason the delay is often the wrong choice. It can push a year's income into a higher bracket, change what share of Social Security is taxable, and affect income-tested amounts elsewhere. Taking the first distribution in the year you actually reach the age, rather than deferring it into the next one, keeps the two apart. Which is better depends on your other income in both years, and that is a question for a tax professional with your actual return in front of them — not a rule of thumb.
How is an RMD actually figured?
One division. You take the account balance as of December 31 of the prior year and divide it by a number the IRS publishes for your age. The IRS calls that number the applicable denominator — older guidance and a lot of the internet still call it the "distribution period," but the current term in Publication 590-B is applicable denominator, and it comes from Table III, the Uniform Lifetime Table, in Appendix B.
Three rows from that table, read off the IRS's own page: at age 73 the applicable denominator is 26.5; at 80 it is 20.2; at 90 it is 12.2. Because the denominator shrinks every year, the share of the account you have to withdraw climbs steadily even if the balance never changes.
Required withdrawal as a share of the prior year-end balance, by age
Source: applicable denominators from IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime) — 26.5 at 73, 24.6 at 75, 20.2 at 80, 16.0 at 85, 12.2 at 90. Percentages are the reciprocal of each denominator, computed for this chart; they are arithmetic on the published table, not a separate IRS figure, and they assume Table III applies to you.
Table III isn't universal. Publication 590-B directs you to it if you are unmarried, or married to a spouse who is not more than ten years younger, or married to a spouse who is not your sole beneficiary. A spouse who is both your sole beneficiary and more than ten years younger moves you to Table II, which produces a larger denominator and therefore a smaller required withdrawal. If that describes you, do not use the common Table III numbers you'll find everywhere online.
You can run your own balance through the published table with our required minimum distribution calculator, which uses the same Table III denominators quoted above.
What happens when the annuity is inside the IRA?
This is where the single-division picture breaks down, and where Publication 590-B gives a rule most buyers have never heard.
An annuity contract is not a balance in the ordinary sense. Once the insurer is paying you, part of your IRA is a stream of payments and part of it is still an account. Pub 590-B addresses exactly that: if "you purchase an annuity contract with a portion of your IRA account balance, then special rules may apply in determining your RMD from the remaining account balance. Specifically, you may elect to satisfy the RMD requirement for the year by combining the value of the annuity contract with the remaining account balance and reducing the RMD by the amount of the annuity payments."
The IRS works its own example, and it is worth following because it shows which direction each number moves:
- Remaining IRA account balance at December 31: $100,000
- Value of the annuity contract: $200,000
- Annuity payments received during the year: $8,000
Under the election, the RMD due from the remaining account balance is the RMD figured on the combined $300,000, less the $8,000 of annuity payments already received. The contract's value is pulled back into the calculation, and the payments it already made are credited against the result.
Read the word "elect." This is a choice with conditions, not an automatic outcome, and the IRS describes it as a rule that "may apply." Whether it is available to you, and whether it helps, depends on your contract, your custodian's reporting, and the rest of your IRA. Confirm it with your IRA custodian and your tax preparer before you rely on it for a given year.
And once the contract is fully annuitized
If the entire interest is being paid out as an income stream, the governing rules change character. Under 26 CFR § 1.401(a)(9)-6(a)(1), distributions "must be paid in the form of periodic annuity payments for the employee's life (or the joint lives of the employee and beneficiary) or over a period certain," with the interval between payments not exceeding one year. The payments themselves are the mechanism.
The consequence is practical rather than technical: money inside an annuitized contract is no longer a balance you can draw on flexibly to satisfy anything. That flexibility is what you traded for the income guarantee. It is a reasonable trade for some households and a poor one for others, and it is much easier to evaluate before you annuitize than after.
Why buying one after your required beginning date is different
There is a provision in the regulation that quietly rules out a common idea — using a deferred annuity inside an IRA to postpone income once you are already past your required beginning date.
Section 1.401(a)(9)-6(d)(1) says a plan doesn't fail the distribution rules merely because distributions come from an annuity purchased from an insurance company "licensed to do business under the laws of the State in which the contract is sold," provided the payments meet the section's requirements. Then it adds the restriction: "Except in the case of a qualifying longevity annuity contract (QLAC) described in paragraph (q) of this section, if the annuity contract is purchased after the required beginning date, then the first payment interval must begin on or before the purchase date, and the payment that is made at the end of that payment interval is the amount required for one payment interval."
In plain terms: once you are past your required beginning date, a retirement-account annuity generally has to start paying essentially right away. You cannot buy a deferral. The regulation names exactly one exception, and it is the QLAC.
Note also the licensing clause. The contract has to come from an insurer licensed in the state where it is sold — one more reason to confirm, in Wisconsin, that both the carrier and the person selling it are licensed here before any money moves.
How does a QLAC shrink an RMD?
A qualifying longevity annuity contract is a deferred income annuity bought inside a retirement account under a specific set of federal conditions. It does one thing other annuities cannot: its value is left out of the account balance your RMD is figured on. The Instructions for Form 1098-Q describe that mechanism from the other direction — if a contract fails to qualify, "the value of the contract may not be disregarded under Regulations section 1.401(a)(9)-5(b)(4)." Qualify, and it is disregarded.
The 2026 ceiling is $210,000. IRS Notice 2025-67, which sets the cost-of-living adjusted retirement figures effective January 1, 2026, states it in one line: "The limitation on premiums paid for a qualifying longevity annuity contract under § 1.401(a)(9)-6(q)(2)(ii) remains $210,000." It did not rise this year because the underlying limit is indexed with increases "rounded to the next lowest multiple of $10,000," and the adjustment did not clear the next step.
That ceiling is per person, not per contract. Section 1.401(a)(9)-6(q)(2)(ii) reduces the available amount by premiums already paid for any other contract intended to be a QLAC under any plan or account described in sections 401(a), 403(a), 403(b) or 408, or an eligible governmental 457(b) plan. Two contracts do not produce two ceilings.
One older constraint is gone, and it is worth knowing if you read about QLACs a few years ago. The 1098-Q instructions state it flatly: "Repeal of 25% premium limit. Premiums are no longer limited to 25% of an individual's retirement account balance." The dollar ceiling is now the only premium limit.
What the deferral is actually worth
The arithmetic is simple enough to do on the back of an envelope, and it is the honest way to judge whether a QLAC is worth considering. Setting a premium aside reduces the balance the RMD is divided out of, so the annual reduction is the premium divided by your applicable denominator.
Illustrative only — not a quote, not a product, and not a recommendation. Take a $600,000 traditional IRA balance at December 31 and an owner who is 73, so the applicable denominator is 26.5. The RMD is roughly $22,642. Move $210,000 of that balance into a QLAC and the remaining $390,000 produces an RMD of roughly $14,717 — about $7,925 less for that year. Those dollar figures are arithmetic on the IRS's published denominator, nothing more. They say nothing about what any contract would pay you, what it would cost, or whether it fits. Ask for a quote and an illustration for your own numbers.
And the deferral has a hard end. Under § 1.401(a)(9)-6(q)(1)(ii), the contract must provide that distributions "commence not later than a specified annuity starting date that is no later than the first day of the month next following the 85th anniversary of the employee's birth." You are moving income later, not avoiding it — and when it starts, it is taxable income like any other distribution.
What a QLAC is not allowed to be
The regulation's list of requirements is where good intentions meet the fine print. Four of them change what you can and can't do with the money.
- You cannot get it back. Under § 1.401(a)(9)-6(q)(1)(iv), after the required beginning date the contract "does not make available any commutation benefit, cash surrender right, or other similar feature" — with one narrow exception, "a right to rescind the contract within a period not exceeding 90 days from the date of purchase." That 90-day window is the entire off-ramp. After it closes, this money is committed.
- It cannot be variable or indexed. Section 1.401(a)(9)-6(q)(1)(vii) requires that the contract "is not a variable contract under section 817, an indexed contract, or a similar contract," except as the Commissioner may provide. If what you have been shown is a fixed indexed annuity, it is not a QLAC, whatever the illustration is titled.
- The contract has to say so. Under § 1.401(a)(9)-6(q)(1)(vi), the contract, rider or endorsement must state that it is intended to be a QLAC. This is checkable in writing before you sign — so check it.
- Roth money doesn't count toward the ceiling. The 1098-Q instructions state that "a contract that is purchased under a Roth IRA is not treated as a contract that is intended to be a QLAC for purposes of applying the dollar limitation rule." Which follows from the obvious point: a Roth IRA has no lifetime RMD to reduce.
Taken together, these are the trade. A QLAC buys a smaller RMD now and income that starts late, and it pays for that with illiquidity and a fixed design. For a household with other accessible savings and a real concern about outliving their money, that can be a sensible use of part of an IRA. For a household whose IRA is the emergency fund, committing a six-figure sum with a 90-day rescission window and no surrender right is a serious decision that deserves more than one conversation.
Can you take the whole RMD from one account?
For IRAs, largely yes. For workplace plans, no — and mixing the two rules up is a common way to under-distribute without realizing it.
The IRS puts the IRA rule this way: "An IRA owner must calculate the RMD separately for each IRA they own," but may "withdraw the total amount from one or more of the IRAs." You still have to do the arithmetic account by account; you just have latitude about where the money physically comes from.
Employer plans are different. The IRS treats 401(k), profit-sharing, 403(b) and 457(b) accounts account by account, so a distribution from one does not satisfy another. If you have two old 401(k)s and an IRA, you have three calculations and at least two separate withdrawals to make.
Where annuities complicate this: an annuitized contract pays on its own schedule, which may or may not line up with the account it was bought in. Before you decide which account to pull the rest of your RMD from, get each custodian's own figure in writing for the year, including whatever the insurer reports for the contract. Two custodians who each assume the other covered it is the most common way a shortfall happens.
What if you miss one?
It is expensive, and then it is much less expensive if you move quickly.
Publication 590-B: "If distributions are less than the required minimum distribution for the year ... you may have to pay a 25% excise tax for that year on the amount not distributed as required."
Then the relief: "You may be subject to a reduced additional tax rate of 10% of the amount not distributed, if, during the correction window," you fix it. Pub 590-B defines that window as ending on the earliest of three dates — the date of mailing the deficiency notice for the tax, the date the tax is assessed, or the last day of the second taxable year that begins after the end of the taxable year in which the additional tax is imposed. The IRS's own summary of the same rule is shorter: "25%, 10% if the RMD is timely corrected within two years."
Illustrative only. On a missed distribution of about $22,642 — the age-73 figure from the example above — the 25% excise tax would be roughly $5,660, and the reduced 10% rate roughly $2,264. Both are arithmetic on the IRS's published rates, not a prediction about your return. The difference between them is the reason to act on a missed distribution now rather than at filing time.
Correcting means actually taking the missed distribution and filing the form the IRS requires for the excise tax; Pub 590-B also describes a process for requesting a waiver of the tax where the shortfall was due to reasonable error and you are taking reasonable steps to remedy it. Whether a waiver request is appropriate in your case is a question for a tax professional.
What if the insurer suspends payments?
This is rare, and the tax code has a named rule for it anyway — one that matters because it is the single place where the carrier's financial health and your RMD obligation meet.
Publication 590-B defines an "affected investment" as "an annuity contract or a guaranteed investment contract (with an insurance company) for which payments under the terms of the contract have been reduced or suspended because of state insurer delinquency proceedings against the contracting insurance company."
The rule that follows is unforgiving in one direction and sensible in the other. If your IRA holds other assets besides the affected investment, all of your traditional IRA assets — including whatever portion of the affected investment is still available — must be used to satisfy as much of the distribution requirement as possible. If the affected investment is the only asset in the IRA, as much of the required distribution as possible must come from its available portion. The obligation does not disappear because the insurer is in trouble; it attaches to whatever is reachable.
Which is one more argument for the thing we wrote about at length in our piece on what actually protects an annuity in Wisconsin: look hard at the insurer before you look at the rate. The guaranty fund is a backstop after a liquidation order, not a substitute for a financially sound carrier — and as this provision shows, a carrier in delinquency proceedings can create a tax problem on top of a payment problem.
What does an RMD cost you in Wisconsin?
The deadlines and the penalty are federal. The tax bill is both.
The Wisconsin Department of Revenue states the default in Publication 106, its guide for retirees: "Generally, the amount of your pension and annuity income that is taxable for federal purposes is taxable for Wisconsin if you are a full-year resident of Wisconsin." A distribution that is federally taxable is a starting point for Wisconsin too.
Against that sits a subtraction that is newer than most planning conversations account for. Wis. Stat. § 71.05(6)(b)54m., created by 2025 Wis. Act 15 and applying to taxable years beginning after December 31, 2024, lets an individual subtract payments or distributions received from a qualified retirement plan or an IRA. Its terms, read from the statute:
- Age 67. Subd. 54m. b. — the individual must be "at least 67 years of age before the close of the taxable year to which the subtraction relates."
- $24,000, or $48,000. Subd. 54m. c. caps the subtraction at $24,000 for the taxable year, rising to a combined $48,000 where a married couple files jointly and both spouses are at least 67 — "regardless of the amount of the payment or distribution received by each spouse."
- You give up your credits. Subd. 54m. d. — a claimant "may not claim any credit, including any eligible carryover of such credit, listed under s. 71.07 for the same taxable year." This is the provision people miss, and it can reverse the answer.
- Residency matters. Subd. 54m. e. prorates the limit for a part-year resident and makes a nonresident ineligible.
Wisconsin also retains an older, much narrower subtraction of up to $5,000 for filers 65 or older whose federal adjusted gross income is under $15,000 — $30,000 combined if married — and Publication 106 notes a $250 additional personal exemption deduction for those 65 or older.
The trade-off is arithmetic, and it is yours to run. A $24,000 subtraction is worth more than nothing only if it beats the credits you forgo under s. 71.07 that year. For some households it clearly does; for households claiming the homestead credit or other listed credits, it may not. Wisconsin's rule is written as an either/or, so the only way to answer it is to compute both. A tax professional with your return can do that in minutes; an article cannot do it at all.
Wisconsin law as published by the Wisconsin State Legislature (2023-24 Wis. Stats., updated through 2025 Wis. Act 247, published 10-1-26). Publication 106 addresses the 2025 Wisconsin return and states laws enacted as of January 27, 2026. Confirm current-year figures with the Department of Revenue or your tax preparer before filing.
Five places an annuity can sit, and what each one means
The same contract behaves differently depending on the account around it. This is the whole subject on one page.
| Where the annuity sits | Is there an RMD? | What to watch |
|---|---|---|
| Traditional IRA, not yet annuitized | Yes — the IRA is on the IRS's list | Pub 590-B's election to combine the contract's value with the remaining balance and reduce the RMD by annuity payments received |
| Traditional IRA, income started | Yes — paid as periodic annuity payments under 26 CFR § 1.401(a)(9)-6(a)(1) | The money is no longer a balance you can flex; confirm with each custodian who is reporting what |
| QLAC inside an IRA or plan | Its value is disregarded from the balance the RMD is figured on | $210,000 per-person ceiling for 2026; income must start by the month after the 85th birthday; no cash surrender right after the 90-day rescission window |
| Roth IRA | No — not while the owner is alive | Beneficiaries are subject to minimum distribution rules after the owner's death |
| Non-qualified (after-tax, outside a retirement account) | No — not on the IRS's list of covered accounts | The gain is still taxable when withdrawn; there is simply no federal schedule for when |
Federal rules as published by the IRS and the eCFR as of October 2026. Which row applies to a specific contract depends on its facts and on how the account is titled and reported — confirm yours with the issuing carrier and your tax preparer.
A La Crosse County reality check
La Crosse County has 20,969 residents age 65 and over out of a total population of 120,262 — about 17.4% — with a median age of 37.1, per the U.S. Census Bureau's American Community Survey (2023). That is roughly one in six neighbors already at or past the age where this stops being theoretical.
For most of those households the decision in front of them is not "should I buy a QLAC." It is smaller and more immediate: a 401(k) left behind at a former employer that nobody has calculated an RMD for, an annuity bought years ago whose carrier reports separately from the IRA custodian, or a first distribution that could land this year or next. Those are the situations where the 25% excise tax actually shows up — not from exotic products, but from an account someone forgot was theirs.
If you want to work through the arithmetic before you talk to anyone, our required minimum distribution calculator applies the Table III denominators quoted above to your own balance, the annuity break-even calculator shows how long a contract has to be held to make sense, and the Social Security break-even calculator is often the more consequential question for anyone weighing guaranteed income in their sixties.
Seven questions to ask before you move retirement money into an annuity
- Is this contract qualified or non-qualified? The answer decides whether an RMD attaches to it at all. Get it in those words, in writing.
- Am I past my required beginning date? If so, § 1.401(a)(9)-6(d)(1) means payments generally have to start on purchase unless this is a QLAC. Ask which one you are being shown.
- If this is meant to be a QLAC, does the contract say so? Subparagraph (q)(1)(vi) requires the contract, rider or endorsement to state it. If nobody can point to that language, it isn't one.
- What is my total QLAC premium across every account I own? The $210,000 ceiling for 2026 is per person, reduced by premiums paid under any other plan or IRA.
- After the 90-day rescission window, can I get any of this back? For a QLAC the answer is no by design. Make sure that is a sentence you have heard out loud.
- Who reports what to whom? If the insurer and the IRA custodian are different firms, ask each one, in writing, what figure they will report for the year.
- Have I run the Wisconsin subtraction both ways? Claiming the § 71.05(6)(b)54m. subtraction forfeits every s. 71.07 credit for that year. That comparison belongs to your tax preparer, and it should happen before December, not in April.
Not sure what your annuity does to your RMD? Bring the contract and last year's statements and we will walk through where it sits, who reports what, and whether the timing of your first distribution is working for you — including a contract we did not sell you. Call or text (608) 799-8434, or schedule a free conversation. We will tell you plainly if the answer is to change nothing, and we will tell you when the question belongs to a tax professional instead of to us.
Frequently asked questions
Does an annuity count toward your required minimum distribution?
It depends entirely on where the contract sits. If the annuity is inside a traditional IRA, a SEP or SIMPLE IRA, or an employer plan like a 401(k) or 403(b), it is part of your RMD picture — the IRS says the RMD rules apply to those accounts. If you bought the annuity with after-tax money outside a retirement account, it is not on the IRS's list of accounts the RMD rules reach, so there is no required minimum distribution on it at all. The gain is still taxable when you take it out; it simply isn't on a schedule the IRS sets.
When is the deadline for taking an RMD in Wisconsin?
The deadlines are federal, not state, and they are two different dates. Publication 590-B says that if you reached age 72 after December 31, 2022, you must begin receiving required minimum distributions by April 1 of the year following the year you reach age 73. Every year after that one has a December 31 deadline. Delaying the first distribution to April 1 means taking two distributions in that one calendar year — the delayed first one and the current year's, due December 31 — which stacks both into a single year of income.
What happens if you miss a required minimum distribution?
Publication 590-B is direct about it: if distributions are less than the required minimum for the year, "you may have to pay a 25% excise tax for that year on the amount not distributed as required." There is a meaningful reduction for fixing it. The IRS states that you may be subject to a reduced rate of 10% of the amount not distributed if you correct it during the correction window, which ends on the earliest of the date the deficiency notice is mailed, the date the tax is assessed, or the last day of the second taxable year beginning after the end of the taxable year in which the tax was imposed. The correction is taking the missed distribution and filing the required form, so it is worth doing promptly rather than waiting for a letter.
What is a QLAC and how much can you put in one in 2026?
A qualifying longevity annuity contract is a deferred income annuity bought inside a retirement account that is allowed to start paying much later than normal. Under 26 CFR § 1.401(a)(9)-6(q), income must begin no later than the first day of the month following your 85th birthday, and the contract itself must state that it is intended to be a QLAC. The premium you put in is left out of the balance your RMD is figured on, which is the point of it. IRS Notice 2025-67 sets the 2026 ceiling: the limitation on premiums paid for a QLAC "remains $210,000." That ceiling is per person across every plan and IRA you own, not per contract.
Does Wisconsin tax a required minimum distribution?
Generally yes, with a subtraction that matters. Wisconsin Publication 106 states that the amount of your pension and annuity income taxable for federal purposes is taxable for Wisconsin if you are a full-year resident. But Wis. Stat. § 71.05(6)(b)54m., created by 2025 Wis. Act 15 for taxable years beginning after December 31, 2024, lets an individual who is at least 67 before the close of the taxable year subtract qualified retirement plan and IRA income up to $24,000 — $48,000 for joint filers where both spouses are at least 67. There is a real trade-off written into the statute: subd. 54m. d. says someone claiming it may not claim any credit listed under s. 71.07 for that same taxable year. Run both ways with a tax professional before choosing.
Sources
- Internal Revenue Service. Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) (2025) — required beginning date, Appendix B Table III (Uniform Lifetime), excess accumulations, affected investments, and the annuity-contract election. irs.gov
- Internal Revenue Service. Retirement Plan and IRA Required Minimum Distributions FAQs. irs.gov
- Internal Revenue Service. Retirement Topics — Required Minimum Distributions (RMDs). irs.gov
- Internal Revenue Service. Notice 2025-67 — 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living. irs.gov
- Internal Revenue Service. Instructions for Form 1098-Q, Qualifying Longevity Annuity Contract Information (Rev. 4-2025). irs.gov
- Electronic Code of Federal Regulations. 26 CFR § 1.401(a)(9)-6 — Required Minimum Distributions for Defined Benefit Plans and Annuity Contracts. ecfr.gov
- Wisconsin State Legislature. Wis. Stat. § 71.05(6)(b)54m. — Retirement Income Subtraction (created by 2025 Wis. Act 15; 2023-24 Wis. Stats., updated through 2025 Wis. Act 247, published 10-1-26). docs.legis.wisconsin.gov (subd. 54m. read from the certified chapter 71 PDF, which the section page truncates)
- Wisconsin Department of Revenue. Wisconsin Tax Information for Retirees, Publication 106. revenue.wi.gov
- U.S. Census Bureau. American Community Survey, 2023 — La Crosse County, Wisconsin (Table S0101, age and sex). census.gov
Important disclosures: This article is for general information only and is not insurance, financial, tax, or legal advice. Required minimum distribution rules, required beginning dates, and the tax treatment of any distribution depend on your age, birth year, account types, marital status, beneficiary designations, and state of residence — consult a tax professional about your own situation before acting, and a Wisconsin-licensed attorney for legal questions. Annuity contract terms, riders, charges, surrender schedules, and eligibility vary by product, insurer, and individual circumstances; read the contract and the required Wisconsin disclosure documents before purchasing. No premium, rate, credited interest rate, payout rate, or product price is quoted anywhere in this article — every dollar figure shown is arithmetic performed on a published IRS denominator or excise tax rate, is illustrative only, is not a quote, and any figures specific to you require a quote. Illustrated or non-guaranteed values are not guarantees of future performance and are not investment advice. Federal citations reflect IRS publications and the Electronic Code of Federal Regulations as of October 2026, and the 2026 qualifying longevity annuity contract limit reflects IRS Notice 2025-67; dollar limits are adjusted periodically, so confirm the current year's figure before relying on it. Wisconsin citations reflect the 2023-24 Wisconsin Statutes as published by the Wisconsin State Legislature (updated through 2025 Wis. Act 247, published 10-1-26) and Wisconsin Publication 106, which addresses the 2025 Wisconsin return; law and interpretation can change. Hougom Insurance Agency is a licensed independent insurance agency (NPN 20742808) and does not offer every product available in your area.