At what age do RMDs start?

Under the SECURE 2.0 Act, your RMD starting age depends on your birth year. If you were born between 1951 and 1959, RMDs begin at age 73. If you were born in 1960 or later, RMDs begin at age 75. Your first RMD must be taken by April 1 of the year after you reach the applicable age, though subsequent RMDs are due by December 31 each year.

How is my RMD calculated?

Your RMD is calculated by dividing your account balance as of December 31 of the previous year by the distribution period (life expectancy factor) from the IRS Uniform Lifetime Table III for your current age. For example, at age 73 the distribution period is 26.5, so a $500,000 balance would require an RMD of $18,868 ($500,000 ÷ 26.5).

What happens if I don't take my RMD?

If you fail to withdraw your full RMD, the IRS imposes a 25% excise tax on the shortfall (the amount you should have withdrawn but didn't). The SECURE 2.0 Act reduced this penalty from the previous 50%. If you correct the shortfall within 2 years by taking the missed distribution and filing an amended return, the penalty is further reduced to 10%.

When should I use the Joint Life Table instead of the Uniform Lifetime Table?

You use the Joint Life and Last Survivor Table (Table II) only when your spouse is the sole designated beneficiary of the account AND is more than 10 years younger than you. This produces a larger distribution period (smaller RMD) because joint life expectancy is longer. In all other cases, you use the standard Uniform Lifetime Table III.

Do Roth IRAs have Required Minimum Distributions?

No. Roth IRAs are exempt from RMDs during the original owner's lifetime. Starting in 2024, designated Roth accounts in employer plans (Roth 401(k), Roth 403(b)) are also exempt from lifetime RMDs thanks to the SECURE 2.0 Act. However, beneficiaries who inherit a Roth IRA do have distribution requirements under the SECURE Act's 10-year rule.

Can I take more than my RMD?

Yes, you can always withdraw more than the minimum required amount. However, you cannot apply the excess to future years' RMDs — each year's RMD is calculated independently based on that year's account balance and your age. Any amount withdrawn is taxed as ordinary income.

I have multiple retirement accounts. How do I calculate my RMD?

For IRAs, you must calculate the RMD separately for each IRA you own, but you can take the total required amount from any one IRA or combination of IRAs. For 401(k) plans, however, each plan's RMD must be taken from that specific plan — you cannot aggregate 401(k) RMDs. You also cannot cross-satisfy between IRAs and 401(k)s.

What is a Qualified Charitable Distribution (QCD)?

A QCD allows individuals age 70½ or older to donate up to $108,000 per year (2025 indexed limit) directly from their IRA to a qualified charity. The distribution satisfies your RMD requirement but is excluded from taxable income, making it a tax-efficient way to give to charity. The transfer must go directly from the IRA custodian to the charity — you cannot receive the funds first.

Should I delay my first RMD to April 1?

While you can delay your first RMD until April 1 of the year following the year you turn 73 (or 75), this means you'll need to take two RMDs in that second year — the delayed first RMD plus the current year's RMD. This double distribution could push you into a higher tax bracket. In most cases, it's better to take your first RMD in the year you turn the applicable age.

RMD Calculator

Account Balance (Dec 31)

$500K

Birth Year

Distribution Year

Current Age71

RMD Start Age (SECURE 2.0)73

Account Type

Spouse is sole beneficiary

RMDs don't start until age 73 (year 2028). You are currently 71.

What Is a Required Minimum Distribution (RMD)?

Mandatory annual withdrawals from tax-deferred retirement accounts

A Required Minimum Distribution (RMD) is the minimum amount you must withdraw each year from tax-deferred retirement accounts. The IRS mandates these withdrawals because the accounts received a tax break at contribution — income tax must eventually be collected. RMDs are taxed as ordinary income.

Taxed at WithdrawalOrdinary income rates

Annual DeadlineDec 31 each year

Grows With AgeHigher % each year

25% PenaltyIf missed or short

Traditional IRA

RMDs required

401(k) / 403(b)

RMDs required

SEP / SIMPLE IRA

RMDs required

Roth IRA

No lifetime RMDs

Roth 401(k)

Exempt since 2024

After-Tax Accounts

No RMDs ever

Why do RMDs exist?

Congress created RMDs to prevent people from using tax-deferred accounts as infinite tax shelters. Without RMDs, funds could grow tax-free indefinitely and pass to heirs without ever being taxed — which was never the intent of the tax deduction.

How to Calculate Your RMD — Step by Step

The IRS formula, tables, and worked examples

RMD Formula

RMD = Account Balance (Dec 31 prior year) ÷ Distribution Period

Find your Dec 31 balance

Use the account balance as of December 31 of the previous year. If you have multiple accounts, calculate each separately.

Determine your age

Use your age as of December 31 of the distribution year. Under SECURE 2.0, RMDs start at age 73 (born 1951–1959) or 75 (born 1960+).

Look up your distribution period

Find your age in the IRS Uniform Lifetime Table III. If your spouse is the sole beneficiary and 10+ years younger, use the Joint Life Table II instead (larger divisor = smaller RMD).

Divide and withdraw

Divide balance by the distribution period. The result is your RMD for the year. Withdraw by December 31 (or April 1 for your very first RMD).

Age 73

$500,000 ÷ 26.5

$18,868

3.77% of balance

Age 80

$500,000 ÷ 20.2

$24,752

4.95% of balance

Age 90

$500,000 ÷ 12.2

$40,984

8.20% of balance

Joint Life Table — when does it apply?

If your spouse is the sole beneficiary of the account AND is more than 10 years younger than you, you use Table II instead. This gives a larger divisor and a smaller RMD — beneficial because the joint life expectancy is longer.

IRS Uniform Lifetime Table III — Key Ages

Distribution periods from Publication 590-B

The Uniform Lifetime Table III is used by most IRA and 401(k) owners. The distribution period decreases each year, meaning the RMD percentage of your balance increases as you age.

Age	Period	RMD %	On $500K
73	26.5	3.8%	$18,868
75	24.6	4.1%	$20,325
78	22.0	4.5%	$22,727
80	20.2	5.0%	$24,752
85	16.0	6.3%	$31,250
90	12.2	8.2%	$40,984
95	8.9	11.2%	$56,180
100	6.4	15.6%	$78,125

RMD percentage grows with age

At age 73, you withdraw about 3.8% of your balance. By age 90, it rises to 8.2%. By age 100, it's 15.6%. The increasing percentage ensures the account is drawn down during your lifetime.

SECURE 2.0 Act — What Changed for RMDs

Key changes to RMD rules effective 2023–2033

The SECURE 2.0 Act of 2022 made three major changes to RMD rules, giving retirees more time and lower penalties.

Born ≤ 1950

Legacy rule

Born 1951–1959

Effective 2023

Born 1960+

Effective 2033

Penalty for missed RMD

25% (was 50%)

If corrected within 2 years

Reduced to 10%

Roth 401(k) / 403(b)

Exempt from RMDs

First RMD deadline

April 1 of next year

Watch the double-RMD trap

If you delay your first RMD to April 1 of the following year, you must take two RMDs in that calendar year — the delayed first plus the current year's. On a $500K balance, that could mean $37,000+ of taxable income in one year, potentially pushing you into a higher tax bracket.

Common Mistakes & Smart Strategies

Avoid costly errors and optimize your withdrawals

Smart strategies

Use QCDs to donate RMDs tax-free ($108K/yr limit for 2025)
Consider Roth conversions before RMDs start
Take first RMD in the first year, not April 1
Withhold estimated taxes from the RMD
Use the still-working exception for current employer 401(k)

Common mistakes

Forgetting to take RMD — 25% penalty
Using current-year balance instead of Dec 31 prior
Delaying first RMD — double tax hit
Mixing IRA and 401(k) RMD aggregation rules
Assuming Roth conversions reduce this year's RMD

Pro tip: Aggregate IRA RMDs strategically

You can calculate RMDs for each IRA separately but take the total from any one or combination of IRAs. This lets you withdraw from the worst-performing account or consolidate accounts. Note: 401(k) RMDs must be taken from each plan individually.

Calculator assumptions: Uses 2025 IRS Uniform Lifetime Table III. Joint Life Table (Table II) uses exact IRS Publication 590-B values for all integer age pairs. Tax estimates use 2025 federal brackets (single or married filing jointly); actual tax depends on deductions, state taxes, and other factors. Rate of return is applied annually after RMD withdrawal. Consult a tax professional for personalized advice.

Frequently Asked Questions

Common questions about Required Minimum Distributions, IRS rules, penalties, and strategies

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Last updated Apr 1, 2026

RMD Calculator

Advanced Options

What Is a Required Minimum Distribution (RMD)?

How to Calculate Your RMD — Step by Step

IRS Uniform Lifetime Table III — Key Ages

SECURE 2.0 Act — What Changed for RMDs

Common Mistakes & Smart Strategies

Frequently Asked Questions

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