Required minimum distributions turn tax-deferred savings into taxable income on a schedule the IRS sets. Getting the age, the balance and the table right matters, because the penalty for missing one is steep.
This guide gives the starting age and first-year rule, the Uniform Lifetime Table from the 2025 edition of Pub. 590-B, worked examples, and the penalty and Roth exceptions. It follows the IRS RMD pages, Pub. 590-B and the final Treasury regulations (T.D. 10001).
You generally have to start taking withdrawals from your IRA, SIMPLE IRA, SEP IRA or retirement plan account when you reach age 73, according to the IRS pages we reviewed. The required beginning date for your first RMD from an IRA is April 1 of the year following the calendar year in which you reach age 73. For a 401(k), profit-sharing, 403(b) or other defined contribution plan, it is generally April 1 following the later of the calendar year you reach age 73 or retire, if your plan allows you to delay until retirement. The IRS says you can delay the first RMD until April 1 of the following year, but then your second RMD is also due that year.
The age depends on your birth year. Under the final Treasury regulations (T.D. 10001), the applicable age is 73 for employees born from 1951 through 1958 and 75 for those born on or after January 1, 1960. Anyone reaching the starting age before 2033 is therefore on the age 73 rule. The regulations leave the birth year 1959 reserved because the statute is ambiguous for that year, so if you were born in 1959, confirm your age against the current IRS pages.
IRS example: if you reach age 73 in 2024, your first RMD is due by April 1, 2025, based on your account balance on December 31, 2023, and your second RMD is due by December 31, 2025, based on your balance on December 31, 2024.
Divide your account balance at the end of the prior year by the number next to your age as of your birthday in the year. The Uniform Lifetime Table is used by unmarried owners, married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not the sole beneficiaries of their IRAs. Other cases use different tables, so read Pub. 590-B.
| Age | Distribution period |
|---|---|
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16.0 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| 89 | 12.9 |
| 90 | 12.2 |
For ages 91 to 120 and over, the table continues down to 2.0 at age 120 and over; see Pub. 590-B Appendix B. This is the table in the 2025 edition; check for a newer edition.
| Case | Calculation | RMD |
|---|---|---|
| Age 73, balance $500,000 on the prior December 31 | $500,000 / 26.5 | $18,867.92 |
| Age 75, same balance | $500,000 / 24.6 | $20,325.20 |
The distribution period shortens each year, so the same balance produces a larger RMD as you age.
If an account owner fails to withdraw the full RMD by the due date, the amount not withdrawn may be subject to an excise tax of 25%, or 10% if the RMD is timely corrected within two years. File Form 5329 with your federal tax return for the year the RMD was required but not taken. Roth IRAs and designated Roth accounts in a 401(k) or 403(b) have no required withdrawals while the owner is alive, but beneficiaries of Roth accounts are subject to the RMD rules.
RMDs add to taxable income, which can raise Medicare premiums; see our IRMAA brackets guide. Our rule of 55 guide covers earlier access to a 401(k).
IRS: Retirement topics, required minimum distributions, IRS: Retirement plan and IRA RMD FAQs, IRS Publication 590-B, Federal Register: final RMD regulations (T.D. 10001).