Required Minimum Distribution Age: When RMDs Start and Why It Matters

Under current law the required minimum distribution age is 73. That is the age at which you generally must start withdrawing a minimum amount each year from most tax-deferred retirement accounts, including traditional IRAs and most workplace plans. The age was raised in stages by the SECURE 2.0 Act: people born from 1951 through 1959 use age 73, and people born in 1960 or later will use age 75 when that change takes effect later this decade. Roth IRAs are an exception and require no withdrawals during the owner's lifetime. Getting the age and the first-year deadline right matters because the penalty for missing an RMD is a federal excise tax on the amount you should have taken.

This guide explains exactly when RMDs begin, the often-misunderstood first-year deadline, which accounts are affected, how the amount is calculated, what the penalty is and how it can be reduced, and the planning levers people use in the years before RMDs start. Any dollar figures below are illustrative examples to show the mechanics; the IRS tables and rules change, so verify the current figures before acting.

The Current RMD Age, by Birth Year

The starting age depends on when you were born, because SECURE 2.0 phased it in:

• Born 1950 or earlier: the older rules applied; if you already reached your starting age, you are past the threshold.
• Born 1951–1959: your RMD age is 73.
• Born 1960 or later: your RMD age is 75.

So someone who turns 73 in 2026 reaches their required beginning point under the age-73 rule, while a younger saver born in 1960 or after will not face a first RMD until age 75. The jump to 75 is the later phase of the same law. Because these boundaries are set by statute and have shifted twice in recent years, it is worth confirming your specific starting age against current IRS guidance rather than relying on a figure you remember from a few years ago.

The First-Year Deadline, and the Two-RMD Trap

The rule that trips people up is not the starting age itself but the deadline for the very first withdrawal. For your first RMD, you are allowed to wait until April 1 of the year after you reach your RMD age. This date is called the required beginning date. Every RMD after the first one is due by December 31 of its own year.

That one-time delay creates a well-known trap. If you push your first RMD into the following year to take advantage of the April 1 date, you will take two RMDs in the same calendar year: the delayed first one by April 1, and the second one by December 31. Two taxable distributions landing in a single year can push more of your income into a higher bracket and can have knock-on effects on things like the taxation of other income.

Here is an illustrative example of the timing. Suppose you reach age 73 in 2026. Your 2026 RMD can be taken any time in 2026, or deferred as late as April 1, 2027. If you defer it, your 2027 RMD is still due by December 31, 2027, so both fall in 2027. Many people take the first RMD in the year they turn 73 precisely to avoid doubling up. Which approach is better depends on your tax picture in each year, a question our retirement tax strategies guide explores in more depth.

Which Accounts Require RMDs, and Which Do Not

RMDs apply to most tax-deferred retirement accounts, but not all retirement money. The accounts generally subject to RMDs include:

• Traditional IRAs
• SEP IRAs and SIMPLE IRAs
• 401(k) plans
• 403(b) plans
• 457(b) governmental plans
• Profit-sharing plans

The important exception is Roth accounts. A Roth IRA requires no distributions during the owner's lifetime, which is one of its defining advantages. Roth balances inside workplace plans, such as a Roth 401(k), are also no longer subject to lifetime RMDs under SECURE 2.0. That difference is a big reason people consider shifting money into Roth form before RMDs begin; our Roth conversion guide covers how that works and its trade-offs.

One practical wrinkle: the rules for taking RMDs across multiple accounts differ by account type. IRAs of the same kind can often be aggregated so you take the total from one of them, while workplace plans generally must each pay out their own RMD. If you have left old 401(k)s scattered at former employers, consolidating them, as covered in our 401(k) rollover guide, can make RMDs simpler to manage.

How the RMD Amount Is Calculated

The yearly amount is not a flat percentage. It is your account balance divided by a life-expectancy factor published by the IRS. In broad strokes:

1. Take the account's balance as of December 31 of the prior year.
2. Find the life-expectancy factor for your age from the applicable IRS table, usually the Uniform Lifetime Table for most account owners.
3. Divide the balance by the factor. The result is that year's RMD.

For illustration only, suppose a traditional IRA was worth $500,000 at the end of the prior year, and assume a life-expectancy factor of 26.5 for the relevant age. The RMD would be about $18,868 ($500,000 ÷ 26.5). This is purely an example to show the arithmetic; the correct factor for your age comes from the current IRS table, and a different factor or balance changes the result. As you age, the factor gets smaller, so the required percentage of the balance rises over time.

You can always take more than the minimum; the RMD is a floor, not a ceiling. Taking exactly the minimum keeps more money growing tax-deferred, while taking more can make sense for income needs or to smooth out future tax bills. Pairing RMD timing with your wider withdrawal plan is where it connects to ideas like the 4 percent rule and broader retirement income planning.

The Penalty for Missing an RMD

Missing an RMD, or taking too little, carries a specific federal excise tax. SECURE 2.0 reduced this penalty from its old level to 25% of the amount you failed to withdraw. If you correct the shortfall in a timely way, generally within a two-year correction window, the penalty drops further to 10%.

The penalty applies to the shortfall, not the whole account, but it is still a meaningful and avoidable cost. If you genuinely missed an RMD because of a reasonable error and you take steps to fix it, there is an established process for requesting relief from the penalty. The practical lesson is to track your RMDs carefully each year and act before the deadline; the penalty exists precisely because the IRS wants this tax-deferred money to start coming out and being taxed.

Planning in the Years Before RMDs Begin

The most useful RMD planning happens before age 73, not after. Once RMDs start, you have limited control over the taxable income they create. In the lower-income years that often sit between retiring and reaching RMD age, several levers are commonly considered:

• Roth conversions. Moving money from a traditional account to a Roth in lower-income years pays tax now but shrinks the future balance that RMDs are calculated on, since Roth IRAs have no lifetime RMDs.
• Earlier voluntary withdrawals. Drawing some tax-deferred money in low-bracket years can reduce the large balances that later force big RMDs.
• Coordinating with other income. Lining up RMDs alongside Social Security, pensions, and other taxable income helps avoid bunching it all into the same brackets.

These moves involve real trade-offs and tax in the current year, so they are not automatically worthwhile. How they fit together is the subject of our broader retirement tax planning overview.

This is education, not personal financial or tax advice. RMD ages, deadlines, life-expectancy factors, and penalty rules are set by law and change over time, and the right approach depends on your accounts, income, and goals. Confirm the current figures with the IRS or a qualified tax professional before relying on them.

RMD Age: Frequently Asked Questions

What is the required minimum distribution age right now?

Under current law it is 73 for people born from 1951 through 1959. Those born in 1960 or later will have an RMD age of 75 once that part of SECURE 2.0 is in effect. The age determines when you must begin taking minimum withdrawals from most tax-deferred accounts; confirm your specific starting age against current IRS guidance, since it has changed recently.

When is my first RMD actually due?

Your first RMD can be delayed until April 1 of the year after you reach your RMD age, a date called the required beginning date. Every later RMD is due by December 31 of its year. If you delay the first one, you will take two RMDs in that following calendar year, which can raise your taxable income, so many people take the first in the year they reach the age instead.

Do Roth accounts have RMDs?

Roth IRAs require no distributions during the owner's lifetime. Roth balances in workplace plans, such as a Roth 401(k), are also no longer subject to lifetime RMDs under SECURE 2.0. Traditional IRAs and most other tax-deferred accounts do require RMDs. This contrast is one reason people consider converting to Roth before RMDs begin.

What happens if I miss an RMD?

There is a federal excise tax of 25% on the amount you should have withdrawn but did not, reduced to 10% if you correct the shortfall within the allowed window. There is also a process to request relief if a reasonable error caused the miss and you fix it. The cost is avoidable, so tracking each year's RMD and meeting the deadline is the simplest protection.