Retirement · IRS Publication 590-B · IRC §4974
Required Minimum Distributions
Required minimum distributions generally start at age 73 for people born from 1951 through 1958 and at age 75 for people born in 1960 or later; the 1959 result remains proposed IRS guidance at age 73, not a final rule. This guide explains start dates, account exceptions, deadlines, excise-tax relief, and the Uniform Lifetime Table, but it does not calculate a person's withdrawal or resolve plan-specific facts.
When do required minimum distributions start?
Final IRS regulations set age 73 for people born in 1951–1958 and age 75 for people born in 1960 or later. SECURE 2.0's text overlaps for 1959 births. IRS final regulations reserved the cohort; proposed regulations would use age 73. Traditional IRA owners cannot use the still-working delay; employer-plan participants may, unless they are 5% owners or their plan requires distributions to begin at the applicable age.
- 1951–1958: age 73 (Final)
- 1959: age 73 (Proposed IRS guidance; not final)
- 1960 or later: age 75 (Final)
Start age by birth cohort
| Birth cohort | Applicable age | Authority status |
|---|---|---|
| 1950 | 72 | Final |
| 1951–1958 | 73 | Final |
| 1959 | 73 | Proposed IRS guidance; not final |
| 1960 or later | 75 | Final |
Older cohorts include the historical age-70½ rule and a birth-date split during 1949. Those owners are already past their required beginning age; use professional records to reconstruct a missed historical RMD.
1959 authority status
SECURE 2.0's text overlaps for 1959 births. IRS final regulations reserved the cohort; proposed regulations would use age 73. The calculator uses age 73: Proposed IRS guidance; not final.
Delaying the first RMD can put two payments in one year
You may delay only the first RMD until April 1 of the following year. The second RMD remains due by December 31 of that following year. That can put two RMDs into the same calendar year. Traditional IRA distributions are taxed as ordinary income, but nondeductible contributions can make part of a distribution nontaxable.
Example: turning 73 in 2026
Say you were born in 1953. Final IRS regulations put your RMD age at 73, so 2026 is your first distribution year. Here is how the two deadlines play out.
- Your 2026 RMD is your IRA balance on December 31, 2025, divided by 26.5, the Table III factor for age 73. That is about 3.8% of the balance.
- Deadline for the first RMD: December 31, 2026, or as late as April 1, 2027. The IRS shows the same pattern for an earlier year: “If you reach age 73 in 2024, you must take your first RMD by April 1, 2025, and the second RMD by Dec. 31, 2025.”
- Your 2027 RMD is due by December 31, 2027, whichever choice you make. It is the December 31, 2026 balance divided by 25.5 (age 74), about 3.9%. If you delayed the first RMD, that money is still in the account on December 31, 2026, so it is part of the balance the 2027 RMD is figured on.
- Delaying puts two RMDs on one return. Both withdrawals then count as 2027 income, roughly 7.7% of the account in one year, taxed as ordinary income (minus any nondeductible basis). That can push part of it into a higher bracket, while your 2026 income stays lower.
- Medicare premiums follow two years later. IRMAA surcharges on Part B and Part D use your return from 2 years earlier, so 2027 income sets your 2029 premiums. Two RMDs in 2027 can cross an IRMAA tier that one RMD in each year would not. See the 2027 Medicare Part B and IRMAA guide for how the lookback works.
Taking the first RMD in 2026 spreads the income over two returns. Delaying can still make sense if your 2027 income will be unusually low; run both years in the RMD calculator.
QCD by December 31
A qualified charitable distribution (QCD) sends IRA money straight to a charity. You must be at least 70½ when it is made, it counts toward your RMD, and it stays out of your income, which also keeps it out of the income Medicare uses for IRMAA 2 years later. The 2026 limit is $111,000 per IRA owner (IRS Notice 2025-67).
The limit is per calendar year, and a QCD counts in the year it leaves the IRA. To cover a 2026 RMD with a QCD, the custodian has to pay it out by December 31, 2026; ask yours for its year-end processing cutoff. A QCD made in January counts toward the new year.
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Employer-plan account owners can delay RMDs until the year they retire, though a plan may require distributions to begin by April 1 after the year the participant reaches the applicable age, even before retirement. The exception does not apply to a 5% owner, and continued employment does not delay a Traditional, SEP, or SIMPLE IRA RMD.
Roth balances
Roth IRAs and designated Roth accounts in employer plans have no lifetime RMD for the owner. Beneficiary rules are separate.
Aggregation
IRA RMDs are calculated per account, then the total may be withdrawn from one or more IRAs in the aggregation group. A 401(k) generally must satisfy its own RMD separately.
Missed-RMD excise tax
SECURE 2.0 replaced the prior 50 percent rate with a standard §4974 rate of 25 percent of the shortfall. It can be 10 percent when correction-window conditions are met. The window closes at the earliest of a deficiency notice, assessment, or the end of the second later taxable year—not simply “two years.”
IRS Uniform Lifetime Table
Divide the prior December 31 account balance by the Table III factor for your age in the distribution year. If your spouse is your sole beneficiary and more than 10 years younger, Table II applies instead; this page does not invent or approximate those joint divisors.
| 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 older | 2.0 |
Use the right companion rule
Frequently asked questions
What is the RMD age for someone born in 1959?
SECURE 2.0's text overlaps for 1959 births. IRS final regulations reserved the cohort; proposed regulations would use age 73. Age 73: Proposed IRS guidance; not final.
Can I wait until April 1 to take my first RMD?
Yes, the first RMD may be delayed until April 1 of the following year. The second RMD is still due by December 31 of that same following year, so delaying can put two distributions into one calendar year. Nondeductible IRA contributions can make part of a distribution nontaxable.
I turn 73 in 2026. When is my first RMD due?
Your first RMD is for 2026. You can take it any time in 2026, and no later than April 1, 2027. Your second RMD, for 2027, is due by December 31, 2027 either way, so waiting until 2027 puts both RMDs on your 2027 return. Medicare looks back 2 years for IRMAA, so that 2027 income can also raise your 2029 Part B and Part D premiums.
Do Roth 401(k) and Roth 403(b) accounts have lifetime RMDs?
No. IRS guidance says the lifetime RMD rules do not apply to Roth IRAs or designated Roth accounts while the owner is alive. Beneficiary rules are different.
Can I combine RMDs from multiple accounts?
An IRA owner calculates the RMD separately for each IRA but can withdraw the total from one or more IRAs. A 401(k) RMD must be taken separately from that plan account.
Sources & References
Primary references used for this content
IRS Publication 590-B — Appendix B, Table III
Age Applicable Denominator Age Applicable Denominator 72 27.4 97 7.8 73 26.5 98 7.3 74 25.5 99 6.8 75 24.6 100 6.4 76 23.7 101 6.0 77 22.9 102 5.6 78 22.0 103 5.2 79 21.1 104 4.9 80 20.2 105 4.6 81 19.4 106 4.3 82 18.5 107 4.1 83 17.7 108 3.9 84 16.8 109 3.7 85 16.0 110 3.5 86 15.2 111 3.4 87 14.4 112 3.3 88 13.7 113 3.1 89 12.9 114 3.0 90 12.2 115 2.9 91 11.5 116 2.8 92 10.8 117 2.7 93 10.1 118 2.5 94 9.5 119 2.3 95 8.9 120 and over 2.0 96 8.4
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IRS Publication 590-B — Which life-expectancy table applies
Use Table II if you are the IRA owner and your spouse is both your sole designated beneficiary and more than 10 years younger than you.
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IRS final required-minimum-distribution regulations
In the case of an employee born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73;
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IRS final RMD regulations — historical required beginning ages
(ii) Employees born before July 1, 1949. In the case of an employee born before July 1, 1949, the applicable age is age 70½. (iii) Other employees born before 1951. In the case of an employee born on or after July 1, 1949, but before January 1, 1951, the applicable age is age 72;
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IRS proposed required-minimum-distribution regulations for 1959 births
However, as noted in the preamble to the 2024 final regulations, employees who were born in 1959 are described in section 401(a)(9)(C)(v)(I) of the Code (which provides that the applicable age for those employees is age 73) as well as section 401(a)(9)(C)(v)(II) (which provides that the applicable age for those employees is age 75). The 2024 final regulations reserve §1.401(a)(9)-2(b)(2)(v) for the determination of the applicable age for employees born in 1959, and these proposed regulations would fill in the reserved paragraph. Under the proposed regulations, the applicable age for an employee who was born in 1959 would be age 73.
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IRS final required-minimum-distribution regulations
In the case of an employee born on or after January 1, 1960, the applicable age is age 75.
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IRS required minimum distribution FAQs
You must take your first required minimum distribution for the year in which you reach age 73. However, you can delay taking the first RMD until April 1 of the following year. If you reach age 73 in 2024, you must take your first RMD by April 1, 2025, and the second RMD by Dec. 31, 2025.
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IRS required minimum distribution FAQs
Retirement plan account owners can delay taking their RMDs until the year in which they retire, unless they're a 5% owner of the business sponsoring the plan.
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IRS required minimum distribution FAQs
Owners of traditional IRA, and SEP and SIMPLE IRA accounts must begin taking RMDs once the account holder is age 73, even if they're retired.
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IRS required minimum distribution FAQs
The RMD rules do not apply to Roth IRAs or Designated Roth accounts while the owner is alive.
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IRS required minimum distribution FAQs — account aggregation
An IRA owner must calculate the RMD separately for each IRA they own but can withdraw the total amount from one or more of the IRAs. Similarly, a 403(b) contract owner must calculate the RMD separately for each 403(b) contract they own but can take the total amount from one or more of the 403(b) contracts. However, RMDs required from other types of retirement plans, such as 401(k) and 457(b) plans, must be taken separately from each of those plan accounts.
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26 U.S.C. §4974 — 2022 amendment note (SECURE 2.0 Act §302)
2022—Subsec. (a). Pub. L. 117–328, § 302(a), substituted “25 percent” for “50 percent”.
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IRS final regulations under IRC §4974
Except as provided in paragraph (a)(2) of this section, the tax is equal to 25 percent of the amount by which the required minimum distribution for a calendar year exceeds the actual amount distributed during the calendar year.
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IRS final regulations under IRC §4974
In the case of a taxpayer who satisfies this paragraph (a)(2), the tax described in paragraph (a)(1) of this section is equal to 10 percent (in lieu of 25 percent) of the amount by which the required minimum distribution for a calendar year exceeds the actual amount distributed during the calendar year.
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IRS final regulations under IRC §4974
For this purpose, the correction window ends on the earliest of: (1) the date a notice of deficiency under section 6212 with respect to the tax imposed by section 4974(a) is mailed; (2) the date on which the tax imposed by section 4974(a) is assessed; or (3) the last day of the second taxable year that begins after the end of the taxable year in which the tax under section 4974(a) is imposed.
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IRS Publication 590-B — figuring the owner's RMD
Figure your required minimum distribution for each year by dividing the IRA account balance (defined next) as of the close of business on December 31 of the preceding year by the applicable denominator or life expectancy. Tables showing applicable denominators and life expectancies are found in Appendix B and are discussed later.
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IRS Publication 590-B — distribution-year age and table selection
To figure the required minimum distribution for 2026, divide your account balance at the end of 2025 by the applicable denominator from the table. This is the applicable denominator listed next to your age (as of your birthday in 2026) in Table III in Appendix B, unless the sole beneficiary of your IRA is your spouse who is more than 10 years younger than you.
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IRS Publication 590-B — taxable portion of traditional IRA distributions
Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable.
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IRS Publication 575 — required beginning date
However, your plan may require you to begin to receive distributions by April 1 of the year that follows the year in which you reach age 73 even if you haven’t retired.
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IRS Notice 2025-67 — 2026 qualified charitable distribution limit
The aggregate amount of qualified charitable distributions that are not includible in gross income under section 408(d)(8)(A) is increased from $108,000 to $111,000.
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IRS Publication 590-B — qualified charitable distributions
A qualified charitable distribution will count towards your required minimum distribution.
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Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.