IRA Minimum Distribution: RMD Rules and Age

An IRA minimum distribution, usually called a required minimum distribution or RMD, is an amount the IRS requires an account owner to withdraw under applicable rules. The 2024 Treasury final regulations set the applicable age at 73 for people born from 1951 through 1958 and 75 for those born in 1960 or later. Those regulations reserved the 1959 cohort because of a statutory ambiguity; if you were born in 1959, confirm the currently applicable rule before setting a deadline. Earlier birth cohorts follow prior rules. Your first distribution is generally due the following year, but delaying it can put two RMDs in one calendar year.

That timing can catch people off guard if they are balancing freelance income, a changing household budget, or more than one retirement account. An RMD is a minimum distribution rule, not a recommended amount to spend. Birth year and account type matter, so use IRS Publication 590-B rather than applying one age to every retirement plan.

When does an IRA RMD start?

A traditional IRA owner's first RMD is for the year they reach the applicable age; the deadline can extend into the following year. The 2024 Treasury final regulations, section 1.401(a)(9)-2(b)(2), specify 73 for the 1951–1958 birth cohorts and 75 for 1960 or later, but leave the 1959 cohort reserved because of a statutory ambiguity. This overview does not establish a final age for someone born in 1959: check current IRS guidance or get qualified tax help for that cohort. Employer-plan rules can differ, including retirement-related timing exceptions that do not generally postpone an IRA owner's RMD.

The first RMD is generally due by April 1 of the year after you reach the applicable required beginning age. You can use that first-year delay, but it may put two distributions in one calendar year: the first RMD by April 1 and the next year’s RMD by December 31. Later annual distributions are generally due by December 31.

These ages and deadlines summarize general IRS rules, not a determination of your individual deadline. Check current IRS guidance for your birth year and account type.

How the minimum amount is calculated

A traditional IRA RMD is generally calculated by dividing the account balance at the end of the prior year by an applicable life-expectancy factor. IRS Publication 590-B explains which table generally applies and where exceptions can change the calculation. The factor depends on your circumstances, so do not use a number copied from someone else’s account as your own distribution amount.

Calculate the RMD for each traditional IRA separately; Publication 590-B allows an owner to total those amounts and take the total from one or more of those IRAs. Do not assume this IRA aggregation rule also applies to a workplace retirement plan: confirm that plan's distribution requirements separately. The general calculation here is not an individualized amount and does not cover every exception. Use the current IRS publication and your custodian’s records for the year-end balance and applicable factor.

The original owner of a Roth IRA has no lifetime RMD requirement. Beneficiaries may still have distribution obligations. The word “Roth” alone does not tell a beneficiary what to do; check the applicable IRS guidance for inherited accounts.

What if you miss an RMD?

Failing to distribute the required amount may trigger an IRS excise tax on the shortfall. Publication 590-B explains applicable rules and potential relief. If you discover a missed distribution, review IRS instructions for your situation and tax year. Do not assume the entire account balance is the shortfall or that a late withdrawal automatically resolves reporting requirements.

If you rely on self-employment or irregular side income, add the RMD deadline to your budget calendar. An RMD is a required withdrawal, not a spending target; factor it into household cash flow and check IRS guidance for its tax treatment.

Our guide to cash-out and rollover mechanics for an old 401(k) covers a different transaction. For wider context, see how retirement-savings benchmarks should be read and why average 401(k) returns are not personal forecasts.

FAQ

What is the minimum distribution age for an IRA?

The 2024 Treasury final regulations specify 73 for people born in 1951–1958 and 75 for those born in 1960 or later. They leave 1959 reserved because of a statutory ambiguity, so this guide does not assign that cohort a final age. Earlier cohorts and different account types need their applicable rules; check current guidance before calculating a deadline.

When is my first IRA RMD due?

It is generally due by April 1 of the year after you reach the applicable required beginning age. If you delay it, your next annual RMD is generally due by December 31 of that same year, so you may have two distributions in one calendar year.

Do I have to take RMDs from a Roth IRA?

The original owner of a Roth IRA has no lifetime RMD requirement under the IRS rule summarized here. Beneficiaries may have distribution requirements, so do not apply the original-owner rule to an inherited account.

Sources checked November 8, 2026: IRS Publication 590-B (2025 edition) for IRA timing, calculation, aggregation, and Roth-owner rules; Treasury's 2024 final RMD regulations for the specified birth cohorts and the reserved 1959 cohort. This is not a complete determination of rules for every birth year or a guarantee of the rules for a later distribution year. Confirm current guidance before withdrawing; employer-plan rules can differ.