Required Minimum Distribution (RMD): Rules and Calculation

Required Minimum Distributions are mandatory withdrawals from pre-tax retirement accounts that begin at age 73 (or 75 if born 1960 or later). The amount is calculated by dividing your account balance by a life expectancy factor from IRS tables.

When RMDs begin

Under SECURE Act 2.0, RMDs begin at age 73 for those born 1951–1959 and age 75 for those born 1960 or later. If you're still working, you may be able to delay RMDs from your current employer's 401(k) or 403(b) until you retire (the "still working" exception, if your plan allows it). IRAs do not have a still-working exception.

RMD age timeline under SECURE Act 2.0A timeline showing RMD starting ages based on birth year. Born 1951–1959: RMDs begin at age 73. Born 1960 or later: RMDs begin at age 75. The first RMD can be delayed to April 1 of the following year. Subsequent RMDs are due annually by December 31.Age 73Born 1951–1959First RMD dueAge 75Born 1960+First RMD dueAge 70½QCDs can beginRMD start age depends on birth yearAge 73 RMDsAge 75 RMDs

How RMDs are calculated

Your RMD is calculated by dividing your December 31 account balance by a life expectancy factor from the IRS Uniform Lifetime Table. For most people, the factor at age 73 is $26.5, meaning a $100,000 balance would require a $3774 distribution. The factor changes each year as you age.

Accounts subject to RMDs

RMDs apply to: Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, and governmental 457(b)s. Roth IRAs do not have RMDs during the owner's lifetime. Roth 401(k)s also no longer have RMDs under SECURE 2.0.

Penalty for missing an RMD

The penalty for failing to take a required minimum distribution was reduced by SECURE Act 2.0 from 50% to 25% of the shortfall. If corrected in a timely manner, the penalty may be further reduced to 10%.

Qualified Charitable Distributions (QCDs)

A QCD lets you send up to $111,000 (2026) directly from your IRA to a qualified charity if you are 70½ or older. It counts toward your RMD and is not included in taxable income.

Frequently asked questions

How is the required minimum distribution calculated?

Account balance (Dec 31 of prior year) divided by life expectancy factor from IRS Uniform Lifetime Table. The IRS publishes these tables in Publication 590-B.

Can I donate my RMD to charity?

Yes. A Qualified Charitable Distribution (QCD) lets you send up to $111,000 (2026) directly from your IRA to a qualified charity. It counts toward your RMD and is not included in taxable income.

Related decisions

401(k) Withdrawal RulesWithdrawal Duration Calculator401(k) Beneficiary Rules

Sources

Gleefund explains general retirement-account concepts and provides estimates. It does not provide financial, tax, or legal advice. See our disclaimer and methodology. Check the current IRS rules before acting.

Figures current as of 2026-09-25. Found an error? Contact us.