Required Minimum Distribution (RMD)
What is Required Minimum Distribution?
The minimum amount U.S. retirees must withdraw each year from most tax-deferred retirement accounts.
Understanding Required Minimum Distribution
RMDs apply to traditional IRAs and most employer plans such as 401(k)s. Under current law, they start at age 73 for most people, rising to 75 for those born in 1960 or later.
The amount is the account balance divided by a life-expectancy factor from IRS tables. Missing an RMD can trigger a penalty tax.
In 2026
Under the SECURE 2.0 Act, RMDs start at age 73 for people born from 1951 through 1959, and at age 75 for those born in 1960 or later. Your first RMD can be delayed until April 1 of the year after you reach the starting age, but then you must take two in that year.