Quick Answer
Quick Answer: Under the SECURE 2.0 Act, your Required Minimum Distribution start age depends on your birth year. If you were born 1951-1959, RMDs begin at age 73. If you were born 1960 or later, RMDs begin at age 75. The penalty for missing an RMD is 25% of the shortfall (reduced from 50%), or 10% if corrected within two years. Use our calculator to find your exact RMD amount.
Calculate Your Required Minimum DistributionHow the RMD Starting Age Has Changed Over Time
The age at which the IRS requires you to begin withdrawing from tax-deferred retirement accounts has shifted multiple times since 2019. Understanding this timeline helps you determine exactly when your obligations begin.
The Four RMD Age Eras
| Law | Effective Period | RMD Start Age | Who It Affects |
|---|---|---|---|
| Pre-SECURE Act | Before 2020 | 70 1/2 | Born before July 1, 1949 |
| SECURE Act (2019) | 2020-2022 | 72 | Born July 1, 1949 - Dec 31, 1950 |
| SECURE 2.0 (Phase 1) | 2023-2032 | 73 | Born 1951-1959 |
| SECURE 2.0 (Phase 2) | 2033 onward | 75 | Born 1960 or later |
Source: SECURE Act of 2019 (Public Law 116-94) and SECURE 2.0 Act of 2022 (Public Law 117-328, Division T, Section 107).
The original SECURE Act, signed in December 2019, raised the RMD age from 70 1/2 to 72. Three years later, the SECURE 2.0 Act (signed December 29, 2022 as part of the Consolidated Appropriations Act of 2023) pushed it further -- to 73 immediately and to 75 starting in 2033.
If you were born in 1960, you will turn 73 in 2033 -- the same year the age 75 threshold takes effect. This means you get the full benefit of the age 75 rule and will not need to begin RMDs until 2035 (the year you turn 75).
RMD Start Age by Birth Year: Complete Cohort Table
The table below shows exactly when you must take your first Required Minimum Distribution based on your birth year. Your first RMD is generally due by December 31 of the year you reach your RMD age, though you may delay it until April 1 of the following year (see the first-year deadline section below).
| Birth Year | RMD Start Age | Year First RMD Is Due | Governing Law |
|---|---|---|---|
| 1948 or earlier | 70 1/2 | 2019 or earlier | Pre-SECURE Act |
| 1949 (Jan-Jun) | 70 1/2 | 2019 | Pre-SECURE Act |
| 1949 (Jul-Dec) | 72 | 2021 | SECURE Act |
| 1950 | 72 | 2022 | SECURE Act |
| 1951 | 73 | 2024 | SECURE 2.0 |
| 1952 | 73 | 2025 | SECURE 2.0 |
| 1953 | 73 | 2026 | SECURE 2.0 |
| 1954 | 73 | 2027 | SECURE 2.0 |
| 1955 | 73 | 2028 | SECURE 2.0 |
| 1956 | 73 | 2029 | SECURE 2.0 |
| 1957 | 73 | 2030 | SECURE 2.0 |
| 1958 | 73 | 2031 | SECURE 2.0 |
| 1959 | 73 | 2032 | SECURE 2.0 |
| 1960 | 75 | 2035 | SECURE 2.0 |
| 1961 | 75 | 2036 | SECURE 2.0 |
| 1962 | 75 | 2037 | SECURE 2.0 |
| 1963 | 75 | 2038 | SECURE 2.0 |
| 1965 | 75 | 2040 | SECURE 2.0 |
| 1970 | 75 | 2045 | SECURE 2.0 |
Source: SECURE 2.0 Act, Section 107; IRS Notice 2024-35.
Someone born in December 1959 must begin RMDs in 2032 (at age 73), while someone born just one month later in January 1960 does not need to start until 2035 (at age 75). That is a three extra years of tax-deferred growth simply due to a one-month difference in birth dates. If you were born in late 1959, this is an especially important planning consideration.
Which Retirement Accounts Require RMDs?
Not all retirement accounts are subject to Required Minimum Distributions. SECURE 2.0 also made changes to which account types require distributions, most notably eliminating RMDs for Roth employer plans.
| Account Type | RMDs Required? | Notes |
|---|---|---|
| Traditional IRA | Yes | At age 73 or 75 depending on birth year |
| SEP IRA | Yes | Same rules as Traditional IRA |
| SIMPLE IRA | Yes | Same rules as Traditional IRA |
| Traditional 401(k) | Yes | Still-working exception may apply |
| 403(b) | Yes | Still-working exception may apply |
| 457(b) (governmental) | Yes | Same age rules apply |
| Roth IRA | No | No lifetime RMDs (never has) |
| Roth 401(k) / Roth 403(b) | No (as of 2024) | SECURE 2.0 Section 325 eliminated lifetime RMDs |
| Inherited accounts | Varies | See Inherited IRA RMD Rules |
The elimination of RMDs for Roth 401(k) and Roth 403(b) accounts (SECURE 2.0 Section 325, effective January 1, 2024) was one of the most significant changes in the legislation. Previously, Roth employer plan participants had to either take RMDs or roll their Roth 401(k) into a Roth IRA to avoid them. That extra step is no longer necessary.
Penalties for Missing an RMD: The Excise Tax Explained
If you fail to take your full Required Minimum Distribution by the deadline, the IRS imposes an excise tax on the shortfall. SECURE 2.0 significantly reduced these penalties.
| Penalty | Before SECURE 2.0 | After SECURE 2.0 |
|---|---|---|
| Standard excise tax | 50% of shortfall | 25% of shortfall |
| Corrected within 2 years | No reduction available | 10% of shortfall |
How to Correct a Missed RMD
If you realize you missed all or part of your RMD, take these steps:
- Withdraw the missed amount as soon as possible from the affected account
- File IRS Form 5329 (Additional Taxes on Qualified Plans) with your tax return for the year the RMD was missed
- Pay the 25% excise tax -- or, if you correct the shortfall within two years ("the correction window"), pay only 10%
- Include a letter of explanation with your Form 5329 if you are requesting a penalty waiver for reasonable cause (the IRS may waive the tax entirely if the shortfall was due to reasonable error and you have taken corrective action)
Robert, age 74, had a $20,000 RMD for 2025 but only withdrew $12,000 -- an $8,000 shortfall. Under the old rules, his penalty would have been $4,000 (50% of $8,000). Under SECURE 2.0, his penalty is $2,000 (25% of $8,000). If he corrects the mistake by withdrawing the $8,000 within two years, his penalty drops to just $800 (10% of $8,000).
Your First RMD: December 31 vs. April 1 Deadline
The IRS gives you a special extension for your very first RMD: you can delay it until April 1 of the year after you reach your RMD age. Every subsequent RMD must be taken by December 31 of each year.
Why Delaying Usually Costs More
While the April 1 extension sounds helpful, it typically results in a larger tax bill because you must take two RMDs in one calendar year:
| Strategy | 2026 RMD Income | 2027 RMD Income | Result |
|---|---|---|---|
| Take first RMD by Dec 31, 2026 | $18,868 | ~$19,200 | Income spread across 2 years |
| Delay to April 1, 2027 | $0 | ~$38,068 (two RMDs) | May push into higher tax bracket |
Example assumes $500,000 IRA balance at age 73, 5% annual growth, using the Uniform Lifetime Table (distribution period 26.5 at age 73, 25.5 at age 74).
When delaying may make sense: If you have unusually high income in the year you reach RMD age (for example, a final year of employment with significant compensation), delaying the first RMD to the following year -- when income may drop -- could result in a lower combined tax rate. Consult a tax professional to model both scenarios.
Planning Strategies for the Extra Pre-RMD Years
The higher RMD ages under SECURE 2.0 create a longer window for proactive tax planning. Whether you are approaching age 73 or have decades until age 75, these strategies can help you make the most of the additional years of tax-deferred growth.
1. Roth Conversions During the "Gap Years"
The years between retirement and your RMD start age are often your lowest-income years -- making them ideal for Roth conversions. Every dollar you convert to a Roth reduces your future Traditional IRA balance and therefore your future RMDs.
- Convert enough each year to "fill up" your current tax bracket without spilling into the next one
- Roth IRAs have no lifetime RMDs, so converted funds grow tax-free indefinitely
- For the born-1960+ cohort, the window from retirement to age 75 could be 10+ years of conversion opportunity
2. Qualified Charitable Distributions (QCDs)
If you are age 70 1/2 or older and charitable, QCDs allow you to transfer up to $111,000 per year (2026 limit, indexed for inflation) directly from your Traditional IRA to a qualified 501(c)(3) charity. The distribution satisfies your RMD but is excluded from taxable income.
- QCDs reduce your adjusted gross income, which can lower Medicare IRMAA surcharges and Social Security taxation
- You can begin QCDs at age 70 1/2 -- before RMDs start -- to proactively reduce your IRA balance
- QCDs apply only to IRAs, not 401(k) or 403(b) plans
For a deeper dive into QCDs and other withdrawal tactics, see our RMD Withdrawal Strategies guide.
3. Strategic Account Drawdown Order
With RMDs delayed until 73 or 75, you have more flexibility in choosing which accounts to draw from first in early retirement:
- Draw from taxable accounts first to preserve tax-advantaged growth in IRAs and 401(k)s
- Consider partial Traditional IRA withdrawals before RMDs begin to smooth your income across years
- Use Roth IRA funds last -- they grow tax-free and have no RMDs
4. Beneficiary Planning
Larger Traditional IRA balances at death can mean a bigger tax burden for your heirs under the 10-year inherited IRA rule. The extra pre-RMD years give you more time to strategically reduce your Traditional IRA balance through Roth conversions, reducing the taxable inheritance your beneficiaries must distribute within 10 years.
Special Situations Under SECURE 2.0
The Still-Working Exception
If you continue working past your RMD age and own 5% or less of the company, you can delay RMDs from your current employer's retirement plan until you retire. This exception:
- Applies only to the current employer's plan -- not IRAs or plans from former employers
- Was not changed by SECURE 2.0 (it has existed since the original RMD rules)
- Requires the plan document to allow the delayed distribution (most large employer plans do)
Spouse Sole Beneficiary Exception
If your spouse is your sole beneficiary and is more than 10 years younger than you, you can use the Joint Life and Last Survivor Expectancy Table instead of the Uniform Lifetime Table. This produces a smaller RMD because the distribution period is longer. For example, a 75-year-old with a 60-year-old spouse has a joint life expectancy factor of approximately 28.4, versus 24.6 on the Uniform Lifetime Table.
Multiple Accounts
If you own multiple retirement accounts, remember the aggregation rules:
- Traditional IRAs: Calculate RMD for each, but you can take the total from any one or combination of IRAs
- 401(k) plans: Each plan's RMD must be taken from that specific plan
- 403(b) plans: Can be aggregated similar to IRAs
Other SECURE 2.0 Changes Affecting RMDs
Beyond the age increase, SECURE 2.0 made several other changes that affect how RMDs work:
| Provision | Section | Effective | Impact |
|---|---|---|---|
| RMD age raised to 73 | Section 107 | 2023 | Born 1951-1959 start at 73 |
| RMD age raised to 75 | Section 107 | 2033 | Born 1960+ start at 75 |
| Reduced excise tax | Section 302 | 2023 | 50% reduced to 25% (10% if corrected) |
| Roth employer plan RMDs eliminated | Section 325 | 2024 | No lifetime RMDs for Roth 401(k)/403(b) |
| Indexed QCD limit | Section 307 | 2024 | QCD limit inflation-adjusted annually ($111,000 for 2026) |
| One-time QCD to CRT/CGA | Section 307 | 2024 | Up to $53,000 one-time QCD to split-interest entity |
| Special needs trust eligible for stretch | Section 337 | 2024 | Certain trusts for disabled beneficiaries can stretch RMDs |
Frequently Asked Questions
At what age do I have to start taking RMDs?
Your RMD start age depends on your birth year. If you were born between 1951 and 1959, your RMDs begin at age 73. If you were born in 1960 or later, your RMDs begin at age 75. Those born before 1951 were already subject to RMDs under the earlier age 72 (or 70 1/2) rules.
What is the difference between RMD age 73 and age 75?
SECURE 2.0 created two age cohorts. People born 1951-1959 must begin RMDs at age 73, while those born 1960 or later must begin at age 75. The two-year gap between these cohorts means someone born in 1960 gets two extra years of tax-deferred growth compared to someone born in 1959.
What happens if I miss my RMD deadline?
The IRS imposes a 25% excise tax on the amount you failed to withdraw. SECURE 2.0 reduced this penalty from 50% to 25%, and further reduced it to 10% if you correct the shortfall within two years. To correct a missed RMD, withdraw the missed amount and file IRS Form 5329 with your tax return.
Do Roth IRAs require RMDs under SECURE 2.0?
No. Roth IRAs have never required RMDs during the account owner's lifetime. Starting in 2024, SECURE 2.0 also eliminated RMDs for designated Roth accounts in employer plans (Roth 401(k) and Roth 403(b)), so these accounts no longer require lifetime RMDs either.
Can I delay my first RMD until April 1 of the following year?
Yes, you can delay your first RMD until April 1 of the year after you reach your RMD age. However, this means you must take two RMDs in that second year -- your delayed first-year RMD plus your current-year RMD -- which can push you into a higher tax bracket. Most financial professionals recommend taking your first RMD by December 31 of the year you reach RMD age.
Does the still-working exception change under SECURE 2.0?
The still-working exception was not changed by SECURE 2.0. If you are still employed and own 5% or less of the company, you can delay RMDs from your current employer's plan until you retire. However, this exception does not apply to Traditional IRAs or plans from former employers -- those accounts still require RMDs beginning at age 73 or 75 depending on your birth year.
Next Steps: Calculate Your RMD
The SECURE 2.0 Act gave millions of Americans additional years to let their retirement savings grow tax-deferred. Whether you are in the age 73 cohort (born 1951-1959) or the age 75 cohort (born 1960+), understanding your RMD timeline is essential for effective retirement planning.
Here is what to do now:
- Identify your cohort using the birth year table above
- Calculate your projected RMD using our calculator to understand the annual amount you will need to withdraw
- Explore pre-RMD strategies like Roth conversions and tax-efficient withdrawal planning
- Consult a tax professional to build a multi-year plan that coordinates RMDs with Social Security, Medicare, and your overall tax situation
For more retirement planning resources, explore our RMD Rules 2026 and SECURE 2.0 Changes guide, Inherited IRA RMD Rules, RMD Withdrawal Strategies, and When to Claim Social Security.
Sources
- SECURE 2.0 Act of 2022 (Consolidated Appropriations Act, Division T) (opens in new tab)
- IRS: Retirement Topics - Required Minimum Distributions (RMDs) (opens in new tab)
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs) (opens in new tab)
- IRS: Required Minimum Distributions FAQs (opens in new tab)
- IRS Final Regulations: Required Minimum Distributions (July 2024) (opens in new tab)
- SECURE Act of 2019 (Setting Every Community Up for Retirement Enhancement Act) (opens in new tab)
- IRS: Qualified Charitable Distributions (QCDs) (opens in new tab)