U.S. · Required minimum distributions
RMD age by birth year and Uniform Lifetime Table.
Look up the age at which your required minimum distributions start, the deadline for the first one, and the divisor for each age from 72 to 120 and over.
Your numbers
Result
Which age starts your required minimum distributions is no longer one number. It depends on the year you were born: 70½, 72, 73 or 75, and one birth year, 1959, sits in a gap that the final regulations leave open. This page gives you the age for your birth date, the date the first distribution is due, and the full Uniform Lifetime Table so you can divide your own balance without waiting for a statement.
How the starting age is set
Section 401(a)(9)(C)(v) sets the applicable age at 73 for someone who reaches 72 after December 31, 2022 and 73 before January 1, 2033, and at 75 for someone who reaches 74 after December 31, 2032. The final regulations turn that into birth dates: before July 1, 1949, 70½; July 1, 1949 through 1950, 72; 1951 through 1958, 73; and January 1, 1960 or later, 75. Someone born in 1959 satisfies both statutory descriptions, so the final regulations reserve that paragraph and the proposed regulations would set the applicable age at 73. This tool uses 73 for 1959 and says so.
You reach your applicable age in a calendar year, and your first required distribution is for that year. You can take it by December 31 of that year, or wait until April 1 of the next year. If you wait, you must also take the second distribution by December 31 of that same later year, so two distributions land in one tax year. Each later distribution is due by December 31. The RMD itself is the prior December 31 balance divided by the divisor for the age you reach during the year.
| Born | RMD age | Basis |
|---|---|---|
| Before July 1, 1949 | 70½ | Final regulation 1.401(a)(9)-2(b)(2) |
| July 1, 1949 to December 31, 1950 | 72 | Same |
| 1951 through 1958 | 73 | Same |
| 1959 | 73 (proposed) | Statute names both 73 and 75; final regulation reserved |
| 1960 or later | 75 | Same |
The Uniform Lifetime Table
Use this table if you own the account and your spouse is not your sole beneficiary and more than 10 years younger. The ages and divisors are the same in Publication 590-B Table III and in Appendix A to Notice 2022-6, which continues the table below age 72.
| Age | Divisor | Age | Divisor |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6.0 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22.0 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16.0 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3.0 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120 and over | 2.0 |
| 96 | 8.4 |
Worked examples (hypothetical figures, real rules)
Born May 2, 1960. The applicable age is 75, reached in 2035. The first RMD is for 2035, due by April 1, 2036 at the latest, and the second is due by December 31, 2036. With $800,000 in the account on December 31, 2034 and a divisor of 24.6 for age 75, the first RMD is $32,520.33.
Born in 1955. The applicable age is 73, reached in 2028. The first RMD is due by April 1, 2029. At age 73 the divisor is 26.5, so a $400,000 balance gives $15,094.34.
Born in 1959. Age 73 is reached in 2032 and the first RMD would be due by April 1, 2033 under the proposed regulation. If the final regulation says otherwise, the age would be 75. Ask your custodian which it follows.
Mistakes people make
- Assuming age 75 applies to everyone. It applies from birth year 1960 on.
- Using the wrong age for the divisor. Use the age you reach on your birthday in the distribution year, not your age on December 31 of the prior year.
- Double-counting the delayed first RMD. Delaying to April 1 puts two RMDs in one year.
- Using this table for a younger spouse. If your sole beneficiary is a spouse more than 10 years younger, Table II applies and gives a longer divisor.
Who this is for, and what it does not cover
It suits IRA owners and anyone planning when RMDs begin. It does not cover Roth IRAs (no RMDs for the owner), employer plan rules that let you delay while still working for the sponsor (5% owners excepted), inherited accounts, Table II for a much younger spouse, or the rule on aggregating several IRAs. There is also an RMD calculator on this site that adds up several accounts.
FAQ
What is the RMD age if I was born in 1960 or later?
Age 75. Your first RMD is for the year you turn 75.
What is the RMD age for people born from 1951 through 1958?
Age 73.
What age applies to someone born in 1959?
The statute describes both 73 and 75 for 1959, a drafting gap. The final regulations reserve the rule and the proposed regulations would set 73. Until it is finalised, check with the plan or custodian.
When is my first RMD due?
You can take it any time in the year you reach the applicable age, or delay until April 1 of the following year. Then your second RMD for the next year is also due by December 31 of that year.
How do I calculate my RMD?
Divide your account balance on December 31 of the previous year by the divisor from the Uniform Lifetime Table for the age you reach in the current year.
Which table do I use if my spouse is much younger?
If your spouse is your sole beneficiary and more than 10 years younger, use the Joint and Last Survivor Table (Table II), which gives a longer period.
Do Roth IRAs have RMDs?
Not for the original owner. Inherited Roth IRAs and Roth accounts in some employer plans have their own rules.
Sources
Retrieved 2026-10-26. Each link was opened and checked against the claim next to it.
- 26 U.S.C. 401(a)(9): required distributions, applicable age and eligible designated beneficiaries: the statutory applicable age in 401(a)(9)(C)(v).
- Final regulations T.D. 10001, Required Minimum Distributions (Federal Register, July 19, 2024): the birth-date table in 1.401(a)(9)-2(b)(2) and the reserved paragraph for 1959.
- Proposed regulations REG-103529-23, Required Minimum Distributions (Federal Register, July 19, 2024): the proposed rule setting age 73 for people born in 1959.
- IRS Publication 590-B (2025): Distributions from IRAs: Table III, the deadline rules and the use of Table II for a much younger spouse.
- IRS Notice 2022-6: Determination of substantially equal periodic payments: Appendix A, the Uniform Lifetime Table from age 10.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules, limits and rates change, and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.
Common mix-ups
-
Often assumedSECURE 2.0 moved the RMD age to 75 for everyone.
What the source saysThe final regulations set age 73 for people born from 1951 through 1958 and age 75 only for those born on or after January 1, 1960. Earlier birth dates use 72 or 70 and a half. [1]
-
Often assumedPeople born in 1959 clearly start RMDs at 75.
What the source saysThe statute describes 1959 births as both 73 and 75. The final regulations reserve that case, and the proposed regulations would set the applicable age at 73. [2]
- Final RMD regulations T.D. 10001, Federal Register (July 19, 2024)
- Proposed RMD regulations REG-103529-23, Federal Register (July 19, 2024)
Checked against these sources on .