RMD Calculator · Practical guide
What Age Do Required Minimum Distributions Start?
Under current law, RMDs begin at age 73 — and the SECURE 2.0 Act pushes the starting age to 75 for younger retirees.
At a glance
The Current Starting Age: 73
Under the SECURE 2.0 Act, required minimum distributions from traditional IRAs, 401(k)s, and similar tax-deferred accounts begin at age 73 for anyone born from 1951 through 1959. For those born in 1960 or later, the starting age rises to 75. Before SECURE 2.0 the age was 72, and before the original SECURE Act it was 70½ — so always verify against current IRS guidance, since Congress has moved the threshold twice in recent years.
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RMD Calculator
Enter your own values, then compare the result with the examples below.
Results
Your First RMD Deadline
The first RMD covers the year you turn 73, but you may delay it until April 1 of the following year. Every RMD after that is due by December 31 of each year. Delaying the first one means two distributions land in the same tax year — for a $500,000 balance at 73, that is $18,867.92 plus the next year's RMD, which can push you into a higher bracket.
What Your First RMD Looks Like
| Prior Dec 31 Balance | Distribution Period (Age 73) | First RMD |
|---|---|---|
| $250,000 | 26.5 | $9,433.96 |
| $500,000 | 26.5 | $18,867.92 |
| $750,000 | 26.5 | $28,301.89 |
| $1,000,000 | 26.5 | $37,735.85 |
Accounts That Are Exempt
Roth IRAs have no lifetime RMDs for the original owner, and since 2024 Roth 401(k)s are exempt as well. If you are still working at 73 and do not own more than 5% of your employer, you can generally delay RMDs from that employer's current 401(k) until you retire — though traditional IRAs are not covered by this exception. Enter your balance and age in the calculator above to see the exact amount due.
Frequently Asked Questions
I turned 72 before 2023 — when did my RMDs start?
If you turned 72 in 2022 or earlier, you were already subject to RMDs under the old rules and must continue taking them. The increase to age 73 did not pause distributions for anyone already started.
What is the penalty for missing an RMD?
The IRS excise tax is 25% of the amount not withdrawn, reduced to 10% if you correct the shortfall within the allowed window, generally two years. You must also still take the missed distribution and pay ordinary income tax on it.
Do RMDs apply to annuities and pensions?
Defined-benefit pensions and annuitized contracts generally satisfy the rules through their regular payments. Deferred annuities inside IRAs can have RMD implications, so check with the provider or a tax advisor.
Can I donate my RMD to charity to avoid the tax?
Yes. A qualified charitable distribution (QCD) sends up to the annual limit directly from your IRA to a charity. It counts toward your RMD but is excluded from taxable income, a popular strategy for charitably inclined retirees.