RMD Age 75 SECURE 2.0 Calculator
SECURE 2.0 raised RMD age from 72 to 73 (effective 2023), then to 75 starting 2033. Born 1951-1959: RMD age 73. Born 1960+: RMD age 75. First RMD can defer to April 1 of year after RMD age, but then two RMDs same year.
SECURE 2.0 RMD Age Phase-in
Born 1950 or earlier: RMD age was 70.5 (then 72 from 2020). Born 1951-1959: RMD age 73. Born 1960+: RMD age 75 (phases in 2033).
Uniform Lifetime Table
IRS factor at age 73 = 26.5. At 75 = 24.6. At 80 = 20.2. Each year, divide account balance (Dec 31 prior year) by factor for that year's RMD.
Penalty Reduced
Old penalty: 50% excise tax on missed RMD. SECURE 2.0: reduced to 25%, or 10% if corrected within 2-year correction window.
Source and Disclaimer
IRS Pub 590-B, SECURE 2.0 Section 107. Roth IRAs have no RMD during owner's lifetime. Inherited IRAs follow separate rules.
Source: irs.gov Pub 590-B. Last updated: May 2026.