RMD Age Chart: When & How to Take Withdrawals (SECURE 2.0)
Confused by shifting RMD rules? Use our comprehensive RMD age chart to find your start age, calculate your distributions, and avoid costly tax penalties.
Viknesh
Navigating the rules of retirement accounts in the United States has become increasingly complex over the past few years. If you have saved diligently in a tax-deferred account like a Traditional IRA, 401(k), 403(b), or Keogh plan, you are eventually required by law to start withdrawing those funds. These mandatory withdrawals are known as Required Minimum Distributions (RMDs).
However, the age at which these withdrawals must begin has been a moving target. Thanks to major legislative changes—specifically the SECURE Act of 2019 and the SECURE 2.0 Act of 2022—the timeline has shifted. To help you make sense of these changes, this guide provides a definitive rmd age chart, explains how to calculate your annual distributions using the IRS Uniform Lifetime Table, and outlines strategic moves to minimize your tax liability.
The Shifting Landscape of Required Minimum Distributions
For decades, the magic age for starting RMDs was 70½. This half-year marker created administrative confusion for savers and financial institutions alike. Recognizing this, Congress passed the SECURE Act of 2019, which raised the RMD starting age to 72 for anyone who had not already reached 70½ by the end of 2019.
Just as taxpayers were adjusting to the age 72 milestone, Congress passed the SECURE 2.0 Act in late 2022. This sweeping legislation delayed the RMD age once again. Under the current law, the starting age for RMDs is either 73 or 75, depending entirely on the year you were born.
Understanding these staggered start dates is critical. If you delay your first RMD past the legal deadline, you face steep IRS penalties. Conversely, taking distributions earlier than required can trigger unnecessary tax liabilities, especially if you are still working or in a high tax bracket.
The SECURE 2.0 RMD Age Chart: When Must You Start?
To determine exactly when you must begin taking money out of your tax-deferred retirement accounts, find your birth year in the rmd age chart below. This table reflects the updated rules enacted under SECURE 2.0.
| Year of Birth | RMD Starting Age | First RMD Year (Tax Year) | Deadline for First Distribution |
|---|---|---|---|
| Before July 1, 1949 | 70½ | Year you turned 70½ | April 1 of the following year |
| July 1, 1949 – Dec. 31, 1950 | 72 | Year you turned 72 | April 1 of the following year |
| 1951 – 1959 | 73 | Year you turn 73 | April 1 of the following year |
| 1960 or later | 75 | Year you turn 75 | April 1 of the following year |
Note on a legislative technicality: Due to a drafting quirk in the original SECURE 2.0 text, individuals born in 1959 technically fell into both the "age 73" and "age 75" categories. The IRS and subsequent technical corrections have clarified that those born in 1959 must begin their RMDs at age 73, while those born in 1960 or later will begin at age 75.
The First-Year RMD Dilemma
For your very first RMD, the IRS grants you a grace period. You have until April 1 of the year following the calendar year in which you reach your RMD age. For example, if you turned 73 in 2024, your first RMD is for the 2024 tax year, but you have until April 1, 2025, to actually withdraw the money.
However, there is a major tax trap to watch out for here. If you delay your first RMD until April 1 of the following year, you must still take your second RMD by December 31 of that same year. This means you will be forced to take two taxable distributions in a single calendar year, which can easily push you into a higher federal income tax bracket and increase your Medicare Part B premiums (due to IRMAA surcharges).
In almost all cases, it is financially advantageous to take your first RMD by December 31 of the year you reach your RMD age, rather than waiting until the April 1 grace period deadline.
The IRS Uniform Lifetime Table (The Distribution Chart)
Once you know the age at which your RMDs must begin, you need to understand how much you are required to withdraw. The IRS does not require you to liquidate your entire account at once. Instead, they calculate your distribution based on your life expectancy.
To do this, the IRS publishes the Uniform Lifetime Table (found in IRS Publication 590-B). This table provides a "distribution period" (or factor) for each age. The older you get, the shorter your life expectancy factor becomes, which means the percentage of your account you must withdraw each year increases.
Below is a portion of the Uniform Lifetime Table commonly used by retirees to calculate their annual distributions:
| Age | Distribution Period (Factor) | Equivalent Percentage of Account |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
Note: This table is designed for unmarried owners, married owners whose spouses are not more than 10 years younger than them, and married owners whose spouses are not the sole beneficiaries of their IRAs. If your spouse is more than 10 years younger than you and is your sole beneficiary, you use a different table (the Joint Life and Last Survivor Expectancy Table), which results in lower mandatory distributions.
How to Calculate Your RMD: A Step-by-Step Example
Calculating your RMD is a straightforward three-step math problem. However, you must perform this calculation separately for each tax-deferred account you own (though there are rules on which accounts you can aggregate to satisfy the total withdrawal requirement).
Step 1: Find your account balance as of December 31 of the prior year.
To calculate your RMD for the current year, you must use the fair market value of your retirement account on the very last day of the previous year. You can find this on your December 31 investment statement.
Step 2: Locate your distribution period factor.
Look at the Uniform Lifetime Table above and find the factor that corresponds to the age you will turn on your birthday in the current tax year.
Step 3: Divide the balance by the factor.
Divide your prior-year-end account balance by your life expectancy factor. The resulting number is your Required Minimum Distribution for the current year.
Real-World Example
Let’s say Sarah turns 74 in 2024.
- Her Traditional IRA balance on December 31, 2023, was $650,000.
- According to the Uniform Lifetime Table, the distribution factor for a 74-year-old is 25.5.
- Sarah's RMD calculation: $$$650,000 / 25.5 = $25,490.20$$
Sarah must withdraw at least $25,490.20 from her tax-deferred accounts by December 31, 2024, to avoid IRS penalties. This amount will be taxed as ordinary income at her current federal and state tax rates.
Key Exceptions to the Standard RMD Rules
While the standard rmd age chart applies to the vast majority of retirement savers, there are several notable exceptions that could delay or eliminate your need to take mandatory withdrawals.
1. Roth IRAs vs. Designated Roth 401(k)s
Original owners of Roth IRAs are never required to take RMDs during their lifetime. Because Roth IRAs are funded with after-tax dollars, the money can grow and be withdrawn tax-free at any age.
Historically, employer-sponsored Roth 401(k) accounts were subject to RMDs. However, SECURE 2.0 eliminated this discrepancy. Starting in 2024, designated Roth accounts in employer-sponsored plans (like Roth 401(k)s and Roth 403(b)s) are no longer subject to lifetime RMD rules, aligning them perfectly with Roth IRAs.
2. The "Still-Working" Exception
If you are still actively employed past your standard RMD starting age, you may be able to delay taking RMDs from your current employer’s 401(k) or 403(b) plan. This exception only applies if:
- You do not own more than 5% of the business employing you.
- Your employer's plan document specifically allows for this delay.
- The funds are in your active employer's plan (you must still take RMDs from old 401(k) plans from former employers and from all Traditional IRAs).
3. Inherited IRAs
If you inherited a retirement account, the rules are entirely different. The SECURE Act of 2019 eliminated the "stretch IRA" for most non-spouse beneficiaries, replacing it with a strict 10-year rule.
Under this rule, most non-spouse heirs must completely empty the inherited IRA by December 31 of the tenth year following the year of the original owner's death. Depending on whether the original owner had already started taking RMDs, you may also be required to take annual distributions during that 10-year window.
Proactive Strategies to Minimize Your RMD Tax Bill
For many affluent retirees, RMDs are an unwelcome tax burden. They can push you into higher tax brackets, trigger capital gains taxes on other investments, and increase your Medicare premiums. Fortunately, there are several highly effective strategies to mitigate these effects.
Qualified Charitable Distributions (QCDs)
If you are charitably inclined, the Qualified Charitable Distribution (QCD) is one of the greatest tax loopholes available. A QCD allows you to transfer up to $105,000 per year (indexed for inflation) directly from your Traditional IRA to an eligible 501(c)(3) charity.
The beauty of a QCD is twofold:
- The transferred funds count directly toward satisfying your annual RMD.
- The distribution is excluded from your Adjusted Gross Income (AGI), meaning you pay $0 in income tax on the transfer.
Important Age Distinction: While the RMD starting age has risen to 73, the eligible age to execute a QCD remains 70½. You can start using QCDs to reduce the size of your tax-deferred accounts before your mandatory RMDs even begin.
Multi-Year Roth Conversions
If you have a large traditional retirement balance, consider executing a series of partial Roth conversions in the "gap years"—the period between when you retire (and your income drops) and when your RMDs begin.
By systematically converting portions of your Traditional IRA to a Roth IRA, you voluntarily pay income tax on those funds now at a known, potentially lower tax rate. Once inside the Roth IRA, that money is shielded from future RMDs and can continue to grow tax-free for the rest of your life.
Qualified Longevity Annuity Contracts (QLACs)
Under SECURE 2.0, you can invest up to $200,000 (subject to inflation adjustments) of your IRA or 401(k) balance into a Qualified Longevity Annuity Contract (QLAC). The money placed inside a QLAC is excluded from your total account balance when calculating your annual RMDs.
This strategy allows you to defer RMDs on those specific funds up to age 85, providing a guaranteed stream of income later in life while reducing your immediate tax liability during your 70s.
Penalties for Missing the RMD Deadline
Historically, the penalty for failing to take an RMD was one of the most punitive in the entire tax code: a staggering 50% excise tax on the amount that should have been withdrawn but wasn't.
SECURE 2.0 significantly reduced this penalty to encourage compliance:
- The standard penalty is now 25% of the shortfall.
- The penalty is further reduced to 10% if you correct the mistake and file the appropriate paperwork within a "correction window" (generally before the IRS assesses the tax or before the end of the second tax year after the tax was imposed).
To correct an RMD mistake, you must file IRS Form 5329 along with your federal tax return. If the mistake was due to a reasonable error (such as a serious illness or a death in the family) and you have taken steps to remedy the situation, you can request a waiver of the penalty by attaching a letter of explanation to your Form 5329.
Summary Checklist: Action Steps for Retirees
To ensure you stay on the right side of the IRS while optimizing your tax strategy, use this chronological checklist:
- Age 59½: You can now withdraw from tax-deferred accounts without the 10% early withdrawal penalty. Begin evaluating if early voluntary distributions make sense to smooth out your lifetime tax bracket.
- Age 70½: You are now eligible to make up to $105,000 in tax-free Qualified Charitable Distributions (QCDs) directly from your Traditional IRA to a charity.
- Ages 70–72: Work with a financial planner to model your future RMDs. If your projected RMDs will push you into a higher tax bracket, begin executing systematic Roth conversions.
- Age 73 (or 75): Locate your birth year on the rmd age chart to confirm your official start year. Calculate your first RMD using your December 31 balance of the prior year and the IRS Uniform Lifetime Table. Remember to withdraw the funds by December 31 of your start year to avoid a double-taxation event the following year.
Frequently Asked Questions
What is the RMD age for someone born in 1960 or later?
Under the SECURE 2.0 Act, anyone born in 1960 or later has an RMD starting age of 75. Your first required distribution must be taken for the tax year in which you turn 75.
Can I satisfy my RMD requirements from one IRA if I have multiple accounts?
Yes. If you own multiple Traditional IRAs, you must calculate the RMD for each account separately, but you can aggregate the total RMD amount and withdraw it from just one of your Traditional IRAs (or spread it across them). However, you cannot satisfy 401(k) RMDs from an IRA, nor can you satisfy one 401(k)'s RMD from another 401(k) plan.
Do Roth IRAs have RMDs?
No, original owners of Roth IRAs are not required to take RMDs during their lifetime. Under SECURE 2.0, starting in 2024, designated Roth accounts in employer-sponsored plans (like Roth 401(k)s) are also exempt from lifetime RMDs.
What happens if I miss my RMD deadline?
If you miss the deadline, you face an IRS excise tax. SECURE 2.0 lowered this penalty from 50% to 25% of the amount not withdrawn. If you correct the mistake quickly and file IRS Form 5329 within the correction window, the penalty is further reduced to 10%.
Can I use a Qualified Charitable Distribution (QCD) to satisfy my RMD?
Yes. If you are 70½ or older, you can instruct your IRA custodian to send up to $105,000 per year directly to an eligible charity. This transfer is tax-free and counts directly toward satisfying your RMD for the year.
