RMD Required Minimum Distribution
RMD begins at age 73 (SECURE Act 2.0). Formula: account balance ÷ IRS Uniform Lifetime divisor. Failure = 25% excise tax (reduced from 50% under SECURE 2.0).
| Account balance (Dec 31) | — |
| Current age | — |
| IRS Uniform Lifetime divisor | — |
| Required minimum distribution | — |
| Penalty if missed (25%) | — |
Required Minimum Distributions (RMDs) force you to withdraw from traditional IRA, 401(k), and similar tax-deferred accounts starting at age 73 (or 75 if born after 1960). The 2026 calculation uses the IRS Uniform Lifetime Table — divide your account balance by the age-based divisor.
SECURE Act 2.0 Age Changes
Pre-2023: RMD age 72. SECURE Act 2.0 (Dec 2022) raised to 73 (born 1951-1959) and 75 (born 1960+). This delays forced distributions and tax liability for many.
Uniform vs Joint Life Tables
Uniform Lifetime Table: used by most. Joint Life and Last Survivor Table: used only when sole beneficiary spouse is more than 10 years younger. Joint table gives larger divisor = lower RMD.
Penalty Reduction Under SECURE 2.0
Missing an RMD: penalty was 50%. Now 25% (SECURE 2.0). Reduced further to 10% if corrected within 2 years. Always take RMD by Dec 31 to avoid penalty.
First-Year Special Rule
First RMD can be delayed to April 1 of the year following age 73. But then two RMDs hit one year — usually best to take first RMD in age-73 year to avoid double tax hit.
Last updated May 2026. Sources: IRS Pub 590-B (RMD), SECURE Act 2.0 RMD.