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RMD age: when required minimum distributions start, by birth year
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The age you must start taking money out of a traditional IRA or workplace plan depends on the year you were born. This page gives the age for each birth year, the table the IRS uses, and a calculator for a rough first number.
If you were born in 1951 through 1959, your required minimum distributions start at age 73. If you were born in 1960 or later, they start at age 75. The rule comes from the SECURE 2.0 Act. The IRS calls the first deadline your required beginning date: April 1 of the year after you reach that age.
What is the RMD age for my birth year?
| Year you were born | RMDs start at age | Note |
|---|---|---|
| 1950 or earlier | 72 (already required to be taking RMDs) | Required beginning age was 72 or younger under earlier law |
| 1951 to 1958 | 73 | Under final IRS regulations |
| 1959 | 73 (see the note below) | The law text is ambiguous for this year; IRS proposed regulations (2024) read it as 73 |
| 1960 or later | 75 | Under final IRS regulations |
About 1959: the SECURE 2.0 text gives conflicting ages for people born in 1959. the final 2024 regulations left it reserved, and the proposed regulations published alongside them (REG-103529-23) read it as age 73. Those proposed rules were not confirmed final when we checked. If you were born in 1959, confirm the current rule with your plan or a tax professional.
What is a required minimum distribution?
An RMD is the smallest amount the IRS requires you to withdraw each year from tax-deferred accounts such as a traditional IRA, SEP IRA, SIMPLE IRA, 401(k) and 403(b). You pay income tax on what you withdraw. Roth IRAs do not require withdrawals while the owner is alive, and the IRS says Designated Roth accounts in workplace plans are covered the same way, as of the page we reviewed.
When is the first RMD due?
You can delay your first RMD until April 1 of the year after you reach your starting age. Every later RMD is due by December 31 each year.
If you delay the first one, you will take two in the same calendar year, which can push you into a higher tax bracket. Many people take the first one in the year they reach the age to avoid that. Workplace plans such as a 401(k) may let you wait until you retire, if you are still working for that employer and do not own more than 5% of it.
What is the penalty for missing an RMD?
The IRS says the excise tax is 25% of the amount you did not take, reduced to 10% if you correct the shortfall in time (within two years).
If you miss one, take the withdrawal as soon as you notice and ask a tax professional about Form 5329.
RMD calculator: a rough first number
Enter the age you reach this year and your account balance on December 31 of last year. It runs in your browser only. Nothing is saved or sent.
An estimate, not tax advice. It uses the IRS Uniform Lifetime Table (Table III), which most account owners use. It does not apply to inherited accounts, or to owners whose only beneficiary is a spouse more than 10 years younger. If you have several IRAs, you calculate each one and can take the total from any of them. Workplace plans each must pay their own.
The IRS Uniform Lifetime Table
Your RMD is your account balance on December 31 of the prior year divided by the number next to your age. The age is the one you reach in the current year.
| Age | Distribution period |
|---|---|
| 72 | 27.4 |
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16.0 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| 89 | 12.9 |
| 90 | 12.2 |
| 91 | 11.5 |
| 92 | 10.8 |
| 93 | 10.1 |
| 94 | 9.5 |
| 95 | 8.9 |
| 96 | 8.4 |
| 97 | 7.8 |
| 98 | 7.3 |
| 99 | 6.8 |
| 100 | 6.4 |
| 101 | 6.0 |
| 102 | 5.6 |
| 103 | 5.2 |
| 104 | 4.9 |
| 105 | 4.6 |
| 106 | 4.3 |
| 107 | 4.1 |
| 108 | 3.9 |
| 109 | 3.7 |
| 110 | 3.5 |
| 111 | 3.4 |
| 112 | 3.3 |
| 113 | 3.1 |
| 114 | 3.0 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120 and over | 2.0 |
Example from the IRS table: at age 75, the number is 24.6, so a $246,000 balance gives a required withdrawal of $10,000.
Can I give money to charity instead?
Yes, in some cases. A qualified charitable distribution (QCD) lets people age 70½ or older send money straight from an IRA to a qualifying charity, and it can count toward the RMD. Ask your IRA custodian and a tax professional how it works for you.
Frequently asked questions
What is the RMD age in 2026?
It depends on your birth year. People born in 1951 through 1959 start at 73. People born in 1960 or later start at 75. This follows the SECURE 2.0 Act and the IRS final regulations.
What is the penalty for not taking an RMD?
The IRS says the excise tax is 25% of the amount not distributed, or 10% if you correct it within two years.
Do I have to take an RMD from a Roth IRA?
No. The IRS says withdrawals from Roth IRAs and Designated Roth accounts are not required until after the death of the account owner.
When is my first RMD due?
By April 1 of the year after you reach your starting age. Every later one is due by December 31. Taking both in one year can raise your tax bill.
Which table do I use to calculate my RMD?
Most owners use the Uniform Lifetime Table. If your spouse is your only beneficiary and is more than 10 years younger, use the Joint and Last Survivor table instead. Inherited accounts use another table.
Do RMDs count toward the tax on my Social Security?
Yes. A traditional IRA withdrawal counts toward the income line that decides how much of your Social Security is taxable.
Sources
Figures and rules as of October 13, 2026. Tax rules change, so check the IRS page before you act.
- IRS, Retirement topics: required minimum distributions (age 73, April 1 deadline, 25% and 10% excise tax; page reviewed April 8, 2026). https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds
- IRS, Retirement plan and IRA required minimum distributions FAQs (Roth accounts, April 1 rule, excise tax; page reviewed January 29, 2026). https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs
- IRS, Publication 590-B, Table III Uniform Lifetime Table (for calendar years beginning on or after January 1, 2022). https://www.irs.gov/publications/p590b
- Federal Register, final regulations on required minimum distributions (applicable age 73 for 1951 to 1958 births and 75 for 1960 or later; 1959 reserved), July 19, 2024. https://www.federalregister.gov/documents/2024/07/19/2024-14542/required-minimum-distributions
- Federal Register, proposed regulations REG-103529-23 (89 FR 58644, July 19, 2024): applicable age 73 for employees born in 1959. https://www.federalregister.gov/d/2024-14543
- Congressional Research Service, Required Minimum Distribution rules for original owners of retirement accounts. https://www.congress.gov/crs-product/IF12750
Related: Is your Social Security taxable? (RMDs count toward the income line) and 9 bills that can shrink or stop after 65.
General education only, not financial, tax, legal or medical advice. Ask Margaret is not affiliated with, endorsed by, or part of the IRS, the Treasury or any government agency. Margaret is an AI host. Talk with a tax professional about your own accounts.
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