SECURE Act 2.0 RMD Age Checker
Determine your Required Minimum Distribution (RMD) start age under the SECURE Act 2.0 of 2022. RMD age depends on your birth year: 73 for 1951-1959 births, 75 for 1960+ births. This tool returns your Required Beginning Date and first RMD year for traditional IRAs, 401(k)s, and other tax-deferred accounts. Free — runs in your browser.
How SECURE Act 2.0 Changed RMD Ages
The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 raised the RMD start age from 70.5 to 72 for individuals reaching 70.5 after 2019. The SECURE 2.0 Act of 2022 raised it again — to 73 for those reaching 72 after December 31, 2022, and to 75 for those reaching 74 after December 31, 2032. The practical breakdown: born before 1951 (already 72 or older by 2022), age 72 applied — those individuals have been taking RMDs for years. Born 1951-1959, RMD age is 73. Born 1960 or later, RMD age is 75. This staggered approach was designed to give pre-retirees more flexibility for Roth conversions in their early 70s. Source: IRS Required Minimum Distributions for IRAs.
The Required Beginning Date (RBD)
Your Required Beginning Date is April 1 of the year following the year you reach your RMD age. If you reach RMD age (73 or 75) in 2026, your first RMD year is 2026 and the RBD is April 1, 2027. You may delay only the FIRST RMD to April 1 of the following year — but doing so means taking TWO RMDs in that calendar year (the delayed prior-year RMD by April 1, plus the current-year RMD by December 31). For most retirees, taking the first RMD by December 31 of the RMD-age year is more tax-efficient because it avoids the double-up. Source: IRS Retirement Topics — RMDs.
Penalty for Missing an RMD
SECURE Act 2.0 reduced the excise tax on missed RMDs from 50% (pre-2023) to 25%. The penalty drops further to 10% if you correct the shortfall and file Form 5329 within a two-year window. Despite the reduction, missing an RMD is expensive — a missed $40,000 RMD costs at minimum $4,000 if corrected promptly, or $10,000 if uncorrected. Most plan administrators will distribute the RMD automatically if you do not take it manually. If you have multiple IRAs, you can aggregate the RMD calculation across IRAs and take the entire amount from one account — but 401(k) RMDs must be taken separately from each 401(k). Inherited IRAs subject to the 10-year rule have separate distribution requirements (final regulations issued July 2024 require annual distributions during years 1-9 when the original owner died on/after RBD). Source: IRS Form 5329.
RMD Strategy Window Before Age 73 or 75
The years between retirement and RMD age are the optimal window for Roth conversions and tax-loss harvesting. Once RMDs begin, the forced distribution often pushes you into higher brackets, increases Medicare IRMAA surcharges, and reduces Social Security taxability planning flexibility. A retiree born in 1962 (RMD age 75) has up to 12 retirement years (age 62-74) to convert traditional IRA money to Roth at the 22% and 24% brackets before RMD-driven income pushes them into 32%+ brackets in their late 70s. See our Roth Conversion Ladder Calculator for a multi-year projection. Last updated May 2026.
Frequently Asked Questions
What is the RMD age under SECURE Act 2.0?
SECURE Act 2.0 (passed December 2022) raised the RMD start age from 72 to 73 for individuals born between 1951 and 1959, and to 75 for individuals born in 1960 or later. Anyone born before 1951 already started RMDs at 70.5 (pre-2020) or 72 (SECURE 1.0). The age applies to traditional IRAs, traditional 401(k)s, 403(b)s, and similar tax-deferred accounts. Roth IRAs never had RMDs for original owners. Roth 401(k)s became exempt starting tax year 2024.
What if I am still working at my RMD age?
The "still-working exception" lets you defer RMDs from your current employer's 401(k), 403(b), or 457(b) plan until April 1 of the year following the year you retire — provided you are not a 5%-or-greater owner of the company. The exception does NOT apply to traditional IRAs or to 401(k) plans from previous employers. To use the exception, you must be actively employed; semi-retired or consulting may not qualify depending on plan-document language.
Can I delay my first RMD to April 1 of the following year?
Yes — only the FIRST RMD can be delayed to April 1 of the year following your RMD-age year. This is the Required Beginning Date (RBD). But delaying means you must take BOTH the prior-year RMD (by April 1) AND the current-year RMD (by December 31) in the same calendar year — doubling income and potentially pushing you into a higher bracket. Most retirees take the first RMD by December 31 of the RMD-age year instead.
What is the penalty for missing an RMD?
SECURE Act 2.0 reduced the excise tax from 50% (pre-2023) to 25% of the shortfall. The penalty drops to 10% if you correct the missed RMD and file Form 5329 within a two-year correction window. You can also request a penalty waiver from the IRS by filing Form 5329 with a reasonable-cause statement attached. Most plan administrators auto-distribute the RMD to prevent the penalty.
How is the RMD amount calculated?
RMD = prior-year December 31 account balance ÷ Uniform Lifetime Table divisor for your current-year age. At age 73, the divisor is 26.5; at age 75, it is 24.6; at age 80, it is 20.2. If your sole beneficiary is a spouse more than 10 years younger, use the Joint Life Table for a smaller RMD. Divisors and tables are in IRS Publication 590-B Appendix B. Each IRA can be aggregated; each 401(k) must be calculated and distributed separately.
Do inherited IRAs have RMDs?
Yes, with special rules under SECURE Act 1.0/2.0. Most non-spouse beneficiaries of someone who died on or after January 1, 2020 must fully distribute the inherited IRA within 10 years of death. IRS final regulations (July 2024) clarified that if the original owner died on or after their RBD, the beneficiary must also take annual RMDs in years 1-9 of the 10-year window. "Eligible designated beneficiaries" (spouse, minor child of decedent, disabled, chronically ill, less-than-10-years-younger) can stretch over their life expectancy.
Are Roth 401(k) RMDs eliminated?
Yes, starting tax year 2024. SECURE Act 2.0 §325 eliminated RMDs from designated Roth accounts inside 401(k), 403(b), and 457(b) plans during the original owner's lifetime. Previously, you had to either roll the Roth 401(k) to a Roth IRA before RBD or take RMDs from the Roth 401(k). Now Roth 401(k) RMDs only apply to beneficiaries. This makes Roth 401(k) more attractive for retirees who want tax-free growth without forced distributions.