Retirement rules
RMD Ages Under SECURE 2.0: 73 or 75?
The age you must start taking required minimum distributions from traditional retirement accounts is no longer 72. Under SECURE 2.0, it's 73 or 75 depending on when you were born — and getting it wrong carries a penalty of up to 25%.
Updated September 2026 · 6 min read
Find your RMD age
| Born | RMD age |
|---|---|
| 1950 or earlier | 72 (already started under old rules)* |
| 1951 – 1959 | 73 |
| 1960 or later | 75 |
*Born before July 1, 1949? Under pre-SECURE rules your RMD age was 70½, not 72.
Your first RMD is due by April 1 of the year after you reach your RMD age — but taking it in that April means two distributions in one tax year, which usually means more tax. Most people take the first RMD in the calendar year they reach the age.
How RMDs are calculated
Each year's RMD = your traditional IRA/401(k) balance on December 31 of the prior year ÷ the IRS Uniform Lifetime Table factor for your age. The factor at 73 is 26.5 (about 3.8% of the balance); at 80 it's 20.2 (about 5%); at 90 it's 12.2 (about 8.2%). The percentage rises every year, so RMDs grow even if your balance doesn't.
Which accounts have RMDs?
- Yes: traditional IRAs, SEP and SIMPLE IRAs, 401(k)/403(b)/457(b) accounts.
- No: Roth IRAs (while you're alive). Since 2024, Roth 401(k)s are also exempt.
- Inherited IRAs: separate 10-year rule for most non-spouse beneficiaries — the money must generally be emptied within 10 years of the original owner's death.
- Still working at 73+? You can delay 401(k) RMDs from your current employer's plan until you retire (if you own less than 5% of the company). This doesn't apply to IRAs or old 401(k)s.
The penalty
Miss an RMD (or take too little) and the penalty is 25% of the shortfall — reduced to 10% if you correct it promptly. It's one of the steepest penalties in the tax code, which is why automating RMDs with your custodian is worth doing.
Strategies to shrink future RMDs
Roth conversions in your 60s
The years between retirement and your RMD age are the prime window to convert traditional dollars to Roth at lower rates. Every dollar converted is a dollar that will never generate an RMD. See our Roth conversion guide for the full playbook.
Qualified charitable distributions (QCDs)
Once you're 70½, you can donate up to $111,000/year for 2026 (indexed annually for inflation) directly from your IRA to charity. The limit is per person, so a married couple can donate up to $222,000 from their respective IRAs. QCDs count toward your RMD but are excluded from taxable income — better than taking the RMD and then donating cash, especially if you don't itemize.
Delay Social Security thoughtfully
RMDs and Social Security stacking in the same years is what creates bracket spikes. Coordinating when each income stream starts — modeled year by year — is the core of a good drawdown plan.
See your future RMDs, year by year
NestCalc models your RMDs under SECURE 2.0 rules (73 or 75 by birth year) across 1,000 market scenarios — with taxes, IRMAA, and Roth conversions included.
Run the free calculator →Frequently asked questions
Do I have to take an RMD if I don't need the money?
Yes. RMDs are mandatory regardless of need. You can reinvest the after-tax proceeds in a taxable account — the requirement is about paying the tax, not about spending.
Can I take my RMD from just one IRA if I have several?
Yes — IRA RMDs can be aggregated: calculate the total across all your traditional IRAs and withdraw it from any combination of them. 401(k) RMDs must come from each 401(k) separately.
Are RMDs taxed as capital gains?
No — as ordinary income, at your marginal rate. Withholding is optional but usually wise.
What if I inherited an IRA?
Most non-spouse beneficiaries must empty it within 10 years, with annual RMDs required in years 1–9 if the original owner was already taking RMDs. Spouses have more options, including rolling it into their own IRA.