SECURE Act RMD Age 73 vs 75 2027 Calculator
Compare RMD start ages under SECURE Act 2.0 in 2027. If you were born 1951–1959, your RMD age is 73. Born 1960 or later? Your RMD age jumps to 75 — buying you a 2-year Roth-conversion runway. This tool quantifies the first-year RMD, total deferred tax, and conversion opportunity.
How SECURE Act 2.0 Changed the RMD Start Age
SECURE Act 2.0 (signed December 2022) phased the required minimum distribution (RMD) age out of 70½ permanently. The current 2027 rules: if you were born from 1951 through 1959, your RMD age is 73. If you were born in 1960 or later, your RMD age jumps to 75. The first RMD is due by April 1 of the year after you reach RMD age — and every RMD after that is due by December 31. Missing an RMD triggers a 25% excise tax (reduced from 50% by SECURE 2.0), which drops to 10% if corrected within 2 years. Source: IRS Publication 590-B and SECURE 2.0 Act Section 107. Last updated: May 2026.
The 2-Year Roth Conversion Runway (1960+ Birthdays)
Anyone born in 1960 or later gets a built-in 2-year tax-planning gift: between age 73 (the old RMD age) and age 75 (the new RMD age), you can execute large Roth conversions without RMD distributions counting first under the pro-rata rule. This window is critical because RMDs cannot be converted to Roth — they must be taken as taxable income. Using the conversion runway, you can shrink the pretax bucket, reduce future RMDs, and reduce Medicare IRMAA surcharges starting 2 years later. Pair this calculator with a Roth conversion bracket-fill strategy to maximize the window.
RMD Calculation: Uniform Lifetime Table 2027
| Age | Divisor | % of Balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
Common RMD Mistakes to Avoid in 2027
Three pitfalls: (1) forgetting the April 1 first-year deadline, which doubles your taxable income that year by stacking two RMDs; (2) failing to aggregate IRA RMDs across multiple traditional IRAs (you can take the total from one, but 401(k)s must each take their own RMD separately); (3) ignoring Qualified Charitable Distributions (QCDs) — at age 70½+ you can send up to $108,000 (2027 estimate) directly from an IRA to charity, satisfying the RMD without it counting as taxable income. QCDs are particularly powerful for retirees who don't itemize.