Once you reach a certain age, the IRS requires you to start withdrawing from tax-deferred retirement accounts — a Required Minimum Distribution (RMD). The rules changed under the SECURE 2.0 Act, and missing an RMD carries a steep penalty. This guide explains the age, the formula, a worked example, and the inherited IRA rules. Calculate your own with the RMD Calculator.
When RMDs start
In 2026 the RMD age is 73 under the SECURE 2.0 Act (it rises to 75 in 2033). Your first RMD is due by April 1 of the year after you turn 73; every RMD after that is due by December 31. Roth IRAs have no lifetime RMDs for the original owner.
The formula
The distribution period comes from the IRS Uniform Lifetime Table (effective 2022). A few factors: age 73 = 26.5, 75 = 24.6, 80 = 20.2, 85 = 16.0. Inherited IRAs use the Single Life Table instead.
Worked example: age 73, $500,000
The factor at 73 is 26.5. So the RMD is $500,000 ÷ 26.5 = $18,868. You can always take more than the RMD, but extra withdrawals do not reduce future RMDs — each year is recalculated from that year's balance and your current age.
Inherited IRAs and the 10-year rule
Most non-spouse beneficiaries must empty an inherited IRA within 10 years of the owner's death. If the owner had already reached their Required Beginning Date, annual RMDs also apply in years 1–9, with the account emptied by year 10. The missed-RMD penalty is 25% of the shortfall (10% if corrected within two years), so do not overlook these.
Frequently asked questions
At what age do RMDs start in 2026?
Age 73 under SECURE 2.0. Your first RMD is due by April 1 of the year after you turn 73; later ones by December 31. The age rises to 75 in 2033.
How do I calculate my RMD?
Divide your prior year-end balance by the IRS Uniform Lifetime Table factor for your age. At 73 the factor is 26.5, so $500,000 gives about $18,868.
What is the penalty for missing an RMD?
25% of the amount not withdrawn, reduced to 10% if corrected within two years, plus income tax on the distribution.
How does the inherited IRA 10-year rule work?
Most non-spouse beneficiaries must empty the account within 10 years. If the owner died on or after their Required Beginning Date, annual RMDs also apply in years 1–9.
Do Roth IRAs require RMDs?
No lifetime RMDs for the original owner since 2024. Inherited Roth IRAs still follow the 10-year rule for most non-spouse beneficiaries.
Sources: IRS Publication 590-B; IRS — Required Minimum Distributions; SECURE 2.0 Act of 2022. This guide is educational and not tax or financial advice.