RMD Age: When Required Minimum Distributions Start
Short answer: The required minimum distribution (RMD) age is 73 if you were born 1951 to 1959 and 75 if you were born in 1960 or later (IRS final rules, July 2024; IRS proposed rule, July 2024 for 1959). Your first RMD is due by April 1 of the year after you reach that age, and every later one by December 31 (IRS, checked October 14, 2026). Roth IRAs have no RMDs while the owner is alive.
RMD age by birth year
| Born | RMD age | Year you reach it | First RMD due by |
|---|---|---|---|
| Before July 1, 1949 | 70½ (old rule) | 2019 or earlier | Already started |
| July 1, 1949 to 1950 | 72 | 2021 or 2022 | Already started |
| 1951 to 1958 | 73 | 2024 to 2031 | April 1 of the next year (2025 to 2032) |
| 1959 | 73 (proposed IRS rule) | 2032 | April 1, 2033 |
| 1960 or later | 75 | 2035 or later | April 1, 2036 or later |
The ages come from the IRS final rules published July 19, 2024 (IRS final rules, July 2024). Those rules say people born from January 1, 1951 through 1958 have an RMD age of 73 and people born on or after January 1, 1960 have an RMD age of 75.
Why 1959 is listed on its own
The SECURE 2.0 Act of 2022 raised the RMD age, but its wording described people born in 1959 as having both age 73 and age 75. The IRS proposed a fix in July 2024: for people born in 1959, the age is 73 (IRS proposed rule, July 2024). It was still a proposed rule when we checked the Federal Register on October 14, 2026, so if you were born in 1959, confirm with your IRA custodian or a tax professional as you get close.
Short version for search: RMD age 75 applies to people born in 1960 or later. A person born in 1960 turns 75 in 2035 and must take the first RMD by April 1, 2036.
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Joe's RMDs rise every year
This is a hypothetical example using the current IRS Uniform Lifetime Table. Joe was born in 1953, so he turns 73 in 2026. His traditional IRA held $500,000 on December 31, 2025.
His first RMD is the prior year-end balance divided by the IRS factor for his age: $500,000 divided by 26.5 is $18,868 (IRS Pub. 590-B, Table III). That is 3.77% of the account. Each year the factor gets smaller, so the share he must take out gets larger.
| Age in the year | IRS divisor | RMD as % of balance | RMD per $100,000 |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $3,774 |
| 75 | 24.6 | 4.07% | $4,065 |
| 80 | 20.2 | 4.95% | $4,950 |
| 85 | 16.0 | 6.25% | $6,250 |
| 90 | 12.2 | 8.20% | $8,197 |
| 95 | 8.9 | 11.24% | $11,236 |
| 100 | 6.4 | 15.63% | $15,625 |
The math in words: at 80 the divisor is 20.2, so each $100,000 in the account on the prior December 31 requires $100,000 divided by 20.2, or $4,950. At 90 it is $100,000 divided by 12.2, or $8,197.
What that means for Joe, if his account earns 5% a year and he takes only the minimum: his RMD grows from $18,868 at 73 to about $25,730 at 80, $31,372 at 85 and $36,597 at 90, even though the balance itself starts shrinking in his 80s. More forced income each year can mean more tax on Social Security and higher Medicare premiums. For the full table from 72 to 120, see the RMD table. Some older charts show different divisors past age 100; use the current IRS table.
Your first RMD: this year or by April 1?
You may take your first RMD in the year you reach RMD age or wait until April 1 of the next year (IRS, FAQ 3). If you wait, you take two RMDs in the same tax year: the delayed first one and the regular one due December 31.
Hypothetical example: Ann, born 1953, is single. She has $30,000 of Social Security, a $50,000 pension and $500,000 in an IRA on December 31, 2025. We assume the account earns 5% in 2026 and use 2026 tax rules for both years, since 2027 brackets and Medicare figures are not announced as of October 14, 2026.
| Take first RMD in 2026 | Wait until April 1, 2027 | |
|---|---|---|
| IRA income in 2026 | $18,868 | $0 |
| IRA income in 2027 | $19,848 | $39,456 ($18,868 + $20,588) |
| Federal tax, both years | $21,060 | $21,233 |
| 2027 modified adjusted gross income | $95,348 | $114,956 |
The 2027 RMD is the December 31, 2026 balance divided by 25.5. If Ann took $18,868 in 2026, her balance is lower ($506,132) and the 2027 RMD is $19,848. If she waited, the balance is $525,000 and the RMD is $20,588.
Waiting costs Ann $173 more in federal tax. The bigger effect is Medicare. Her 2027 income would pass $109,000, the first 2026 income-related monthly adjustment amount (IRMAA) line for a single filer (CMS). At 2026 rates that is $95.70 a month more for Part B and Part D, charged two years later. For someone with less other income, waiting can cost little or nothing. Run both years before you choose.
How the RMD is figured
- Use the account balance on December 31 of the prior year.
- Divide by the Uniform Lifetime Table factor for the age you reach this year.
- If your spouse is your only beneficiary and is more than 10 years younger, a different IRS table applies and gives a smaller RMD (IRS, FAQ 4).
- You figure each IRA separately but may take the total from any of your IRAs. Each 401(k) or 457(b) plan RMD must come from that plan (IRS, FAQ 5).
The RMD calculator does this arithmetic for you.
Roth accounts and the still-working rule
Roth IRAs have no RMDs while the owner is alive. Since 2024, Roth accounts inside a 401(k) or 403(b) do not either (IRS; IRS final rules, July 2024). Heirs who inherit a Roth account do have withdrawal rules.
If you are still working, your current employer's 401(k) may let you wait until April 1 after the year you retire, unless you own more than 5% of the business. The plan's terms decide (IRS). This exception never applies to IRAs.
What to check before you reach RMD age
- Confirm your RMD age from your birth year using the table above.
- List every pre-tax account: IRAs, old 401(k)s, 403(b)s. Each one has an RMD.
- Decide whether to take the first RMD in the year you reach the age or by April 1 of the next year, and run the tax for both years.
- Look at the years before RMD age. Some people use lower-income years for partial Roth conversions. See the Roth conversion checklist.
- If you give to charity, a qualified charitable distribution (QCD) from age 70½ counts toward the RMD and is not taxable. The 2026 limit is $111,000 (IRS). See how QCDs work.
Missing an RMD brings a 25% excise tax, or 10% if fixed in time (IRS). See the missed RMD penalty guide.
These numbers change every year
The IRMAA brackets, the standard deduction and the senior deduction are all adjusted annually, and the 2027 figures are published late in 2026. The one exception is the Social Security taxation thresholds, which have not moved since 1983 and are not expected to.
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See every IRS divisor from 72 to 120
The full Uniform Lifetime Table with the percentage and RMD per $100,000 at each age.
Open the RMD table →Sources
- IRS: Retirement topics, required minimum distributions (checked October 14, 2026)
- IRS: Retirement plan and IRA required minimum distributions FAQs (checked October 14, 2026)
- Federal Register: Required Minimum Distributions, final rules, T.D. 10001 (July 19, 2024)
- Federal Register: Required Minimum Distributions, proposed rules, REG-103529-23 (July 19, 2024)
- IRS: Publication 590-B (2025), Table III Uniform Lifetime (checked October 14, 2026)
- CMS: 2026 Medicare Parts A and B premiums and deductibles (checked October 14, 2026)
- IRS: 2026 retirement plan limits, including QCD limit (checked October 14, 2026)
Frequently asked questions
What age do RMDs start in 2026?
If you were born 1951 to 1959, RMDs start at 73. If you were born in 1960 or later, they start at 75. People turning 73 in 2026 were born in 1953.
Is the RMD age 73 or 75?
Both, depending on your birth year. It is 73 for people born 1951 to 1959 and 75 for people born in 1960 or later, under the SECURE 2.0 Act and IRS rules.
What is the RMD age for someone born in 1960?
Age 75. Someone born in 1960 turns 75 in 2035, and the first RMD is due by April 1, 2036.
Do I have to take my RMD in the year I turn 73?
No. The first RMD can wait until April 1 of the following year, but then you must take two RMDs in that year, which can raise your tax and Medicare costs.
Do Roth IRAs have required minimum distributions?
Not for the original owner. Roth IRAs, and since 2024 Roth accounts in 401(k) and 403(b) plans, have no RMDs while the owner is alive. Beneficiaries do have rules.
What percentage is the RMD at age 75?
About 4.07% of the prior year-end balance, because the IRS divisor at 75 is 24.6. That is $4,065 per $100,000.
Want to run these numbers for your own situation?
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Related guides
Missed RMD PenaltyThe 25% tax, the 10% fix, and the Form 5329 waiver.What to Do With RMD MoneyOptions once the money is out of the IRA.Leaving an IRA to Your ChildrenHow the 10-year rule shifts the tax to your heirs.The Retirement Literacy Foundation is a 501(c)(3) nonprofit. This guide is general education, not individualized tax, legal or investment advice. Rules change with legislation and IRS and SSA guidance, and the right move depends on your situation. Check anything you plan to act on with SSA, the IRS or a qualified tax professional.
Hans Goldstein, EA
Founder & Executive Director · Retirement Literacy Foundation, a 501(c)(3) non-profit
Admitted to practice before the IRS
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