Printable checklist for your desk
Print this checklist, write in your balances, and bring it to your tax preparer or to our meeting. Large print, easy to read away from the screen.
Download the PDF (large print)The short version. Most people with pre-tax retirement accounts must start taking money out in their early to mid 70s. The amount comes from a table, the deadline is usually December 31, and a missed withdrawal carries a penalty tax. Roth IRAs have no required withdrawals during your lifetime.
When do required withdrawals start?
The starting age depends on your birth year, under the SECURE 2.0 Act and the final IRS regulations. [1, 2]
| Your birth date | Start age |
|---|---|
| July 1, 1949 to December 31, 1950 | 72 |
| January 1, 1951 to December 31, 1959 | 73* |
| January 1, 1960 or later | 75 |
*Born in 1959: the final regulations left this group open because the law reads two ways. A separate IRS proposal would set age 73. Confirm with your tax professional before relying on either age. [2, 3]
The April 1 trap
Your first required withdrawal can wait until April 1 of the year after you reach your start age. Every later one is due December 31. If you wait on the first one, you take two in the same tax year, and both count as income that year. [4]
Example. Someone born in 1953 turns 73 in 2026. The first withdrawal is due by April 1, 2027. The second is due by December 31, 2027. Two withdrawals land in 2027 income, which can push up the tax bracket. Taking the first one by December 31, 2026 avoids the double.
If you are still working and have an employer plan such as a 401(k), the plan may let you wait until you retire, unless you own more than 5% of the company. IRAs do not have this exception. [4]
How the amount is figured
Take your account balance on December 31 of the prior year and divide it by the factor for your age in the IRS Uniform Lifetime Table. Contributions and withdrawals made after December 31 are ignored. [5, 6]
| Age | Divisor | Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|---|---|
| 73 | 26.5 | 80 | 20.2 | 87 | 14.4 | 94 | 9.5 |
| 74 | 25.5 | 81 | 19.4 | 88 | 13.7 | 95 | 8.9 |
| 75 | 24.6 | 82 | 18.5 | 89 | 12.9 | 96 | 8.4 |
| 76 | 23.7 | 83 | 17.7 | 90 | 12.2 | 97 | 7.8 |
| 77 | 22.9 | 84 | 16.8 | 91 | 11.5 | 98 | 7.3 |
| 78 | 22.0 | 85 | 16.0 | 92 | 10.8 | 99 | 6.8 |
| 79 | 21.1 | 86 | 15.2 | 93 | 10.1 | 100 | 6.4 |
Ages 101 and older continue on the full IRS table. Age in this table is the age you reach during the year. [7]
Example. A 75-year-old with $100,000 in an IRA on December 31 uses 24.6, so the required amount is about $4,065 (this is the IRS Publication 590-B example). At age 73 the divisor is 26.5, so the same $100,000 gives about $3,774. [5]
If your only beneficiary is a spouse more than 10 years younger, a different table, with larger divisors and so smaller required withdrawals, applies. [5]
Which accounts count, and where you can take it from
| Account type | Required withdrawals? | How to take them |
|---|---|---|
| Traditional, SEP, and SIMPLE IRA | Yes | Figure each IRA separately, then take the total from any one or more of your IRAs. |
| 401(k), 457(b), and other workplace plans | Yes, unless still working there (not a 5% owner) | Taken separately from each plan. |
| 403(b) | Yes | Total can come from any of your 403(b) accounts, but not from other account types. |
| Roth IRA | No, during the original owner's life | Not applicable. |
| Roth 401(k) or Roth 403(b) | No, for years beginning after 2023 | Not applicable. Beneficiaries still have rules. |
A required withdrawal can never be rolled over. Moving one into another IRA counts as an excess contribution, and that carries its own penalty tax. [5, 8]
If you miss one
The penalty is 25% of the amount you should have taken. It drops to 10% if you correct it within a short window, generally by the end of the second year after the year of the miss, and file the right form. If you had a good reason, you can ask the IRS to waive it by attaching an explanation to Form 5329. [9]
Giving to charity directly from your IRA
If you are at least 70½, you can send money straight from an IRA to a qualified charity. That is called a qualified charitable distribution (QCD). It can count toward your required withdrawal and is not included in taxable income. The 2026 limit is $111,000 per person. Ask your IRA company and your tax professional how it works for your account type. [10, 5]
Questions worth asking
- Which of my accounts have required withdrawals, and who is tracking the deadlines?
- Should I take my first one by December 31 instead of waiting until April 1?
- How will required withdrawals change my tax bracket, Medicare premiums, and the tax on my Social Security?
- Would charitable giving through a QCD fit what I already do?
- Does my spouse or beneficiary situation change my table?
Frequently asked questions
When do required minimum distributions start?
It depends on your birth year: age 72 if born July 1, 1949 to 1950, age 73 if born 1951 to 1959, and age 75 if born 1960 or later. For those born in 1959, confirm the age with your tax professional.
How is an RMD calculated?
Take your account balance on December 31 of the prior year and divide it by the factor for your age in the IRS Uniform Lifetime Table. For example, $100,000 at age 75 uses 24.6, which is about $4,065.
Do Roth IRAs have required withdrawals?
Not during the original owner's life. Roth 401(k) and Roth 403(b) accounts also have no required withdrawals for years beginning after 2023. Beneficiaries still have rules.
Sources and review notes
- IRS: Required minimum distribution FAQs
- Federal Register: Final regulations T.D. 10001 (July 19, 2024)
- Federal Register: Proposed rule on individuals born in 1959
- IRS: Retirement topics, required minimum distributions
- IRS Publication 590-B: Distributions from IRAs
- IRS: Retirement plan and IRA RMD FAQs
- Federal regulation 26 CFR 1.401(a)(9)-9: Uniform Lifetime Table
- IRS: Roth IRAs
- IRS: Instructions for Form 5329
- IRS Notice 2025-67 (2026 QCD limit)
General education, not individualized investment, tax, or legal advice. Discuss tax decisions with your tax professional, and recheck annual limits before using this page for another tax year.