Required minimum distributions (RMDs): when they start
Most tax-deferred retirement accounts require withdrawals starting at age 73 or 75, depending on your birth year.
Sourced from official pages · Updated September 30, 2026💡 Key takeaways
- RMDs start at age 73 for people born 1951–1959 and age 75 for those born in 1960 or later.
- They generally apply to Traditional IRAs, SEP and SIMPLE IRAs and employer plans such as 401(k)s; Roth IRAs have no RMDs during the owner’s lifetime.
- The first RMD is due by April 1 of the year after you reach the age; later ones by December 31.
- The amount is the prior year-end balance divided by an IRS life-expectancy factor.
When RMDs begin
| Your birth year | RMD starting age |
|---|---|
| 1951 – 1959 | 73 |
| 1960 or later | 75 |
Under the SECURE 2.0 Act, the age at which required minimum distributions begin depends on when you were born. Your first required distribution is due by April 1 of the year after you reach the applicable age; later ones are due by December 31 each year.
Which accounts
RMDs generally apply to Traditional IRAs, SEP and SIMPLE IRAs and employer plans such as 401(k) and 403(b) plans. Roth IRAs do not require withdrawals during the owner’s lifetime. Rules for inherited accounts and for Roth 401(k) accounts differ; check the IRS pages linked below.
How the amount is figured
The RMD is your account balance at the end of the prior year divided by a life-expectancy factor from IRS tables. The IRS publishes the tables in Publication 590-B; your account provider usually calculates the amount for you.
Plan ahead
- Large tax-deferred balances can push you into higher tax brackets in retirement — see the 2026 brackets.
- Some people convert part of a Traditional IRA to a Roth IRA before RMDs begin; see Roth conversion basics.
Timing details
Delaying your first RMD to April 1 means you take two distributions in that calendar year, which can increase your taxable income. Some people take the first one in the year they reach the age to avoid that.
Ways to manage RMDs
- Convert part of a Traditional IRA to Roth before RMDs begin (see Roth conversions).
- Consider the effect on the tax bracket (see 2026 brackets).
- Ask your provider whether they calculate and send reminders.
Penalty for missing an RMD
Missing or under-taking an RMD can trigger an excise tax; see the IRS pages linked in the sources for the current rules and any relief for corrections.
🔤 Key terms
| Term | Meaning |
|---|---|
| RMD | Required minimum distribution |
| Required beginning date | April 1 after the year you reach the RMD age |
| Life expectancy factor | IRS table number used to compute your RMD |
| Qualified charitable distribution | A way to give from an IRA directly to charity, with special rules |
⚠️ Common mistakes to avoid
- Missing the first-year deadline.
- Forgetting RMDs from multiple accounts.
- Miscalculating the amount by using the wrong life-expectancy table.
- Ignoring the tax hit from a large RMD.
🛠️ Try it yourself
❓ Frequently asked questions
Do Roth IRAs have RMDs?
Not during the owner’s lifetime.
Can I take more than the RMD?
Yes; the RMD is a minimum.
Who calculates my RMD?
Your account provider usually does; you are responsible for taking it.
Can I use one account for all IRA RMDs?
IRA RMDs can be aggregated across IRAs; check IRS rules for your accounts.
📚 Sources
This guide is general information, not financial, tax or legal advice. Rules and limits change; confirm with the sources above or a licensed professional.