At what age do RMDs start in 2025?

Age 73 for those born between 1951 and 1959. Age 75 for those born in 1960 or later (per SECURE 2.0 Act). The earlier 72-year start age no longer applies to people turning 72 after 2022.

Do Roth IRAs have RMDs?

No. Roth IRAs are exempt from RMDs during the account owner’s lifetime. Since 2024, Roth 401ks are also exempt from RMDs (SECURE 2.0 change). This is a major advantage of Roth accounts.

How is the RMD amount calculated?

Divide your December 31 account balance from the prior year by the IRS life expectancy factor for your age from the Uniform Lifetime Table. At age 73 the factor is 26.5.

What happens if I take more than my RMD?

You can always withdraw more than the minimum. Extra withdrawals are taxable as ordinary income. They cannot reduce future years' RMDs, which are calculated from the prior year-end balance.

Can I use my RMD to make a charitable donation?

Yes. A Qualified Charitable Distribution (QCD) allows IRA owners age 70.5+ to transfer up to $105,000 directly to a qualified charity in 2025. This counts toward your RMD and is excluded from gross income.

The Complete Beginner Guide to Required Minimum Distributions

Required Minimum Distributions (RMDs) force retirees to withdraw a minimum amount from their traditional IRAs and 401ks each year starting at age 73 — whether they need the money or not. Understanding RMDs is essential because missing them triggers a penalty, and taking them strategically can save thousands in unnecessary taxes.

What Are Required Minimum Distributions?

RMDs are mandatory annual withdrawals from tax-deferred retirement accounts (Traditional IRAs, 401ks, 403bs, 457bs). The IRS requires these withdrawals to eventually collect the income taxes deferred during your working years. You must begin RMDs at age 73 if born between 1951-1959, or age 75 if born in 1960 or later (per SECURE 2.0 Act).

RMD requirements by account type

Account Type	RMD Required?	Starting Age	Roth Exception?
Traditional IRA	Yes	73 (or 75 if born 1960+)	N/A — no Roth option
Traditional 401k	Yes	73 (or 75 if born 1960+)	N/A
Roth IRA	No	Never during owner’s lifetime	Exempt — no RMDs
Roth 401k (2024+)	No	Never (SECURE 2.0 change)	Exempt starting 2024
Inherited IRA	Yes	Generally by Dec 31 of year after death	Roth inherited IRAs also require distributions

How to Calculate Your RMD

The RMD formula: Account Balance on December 31 of prior year ÷ IRS Life Expectancy Factor = RMD Amount. Example: $500,000 account balance ÷ 26.5 (age 73 factor from Uniform Lifetime Table) = $18,868 RMD for the year. This must be withdrawn by December 31 (or April 1 for the very first RMD at age 73).

📊RMD Calculation Example at Age 73

Account balance Dec 31, 2024: $750,000. IRS Uniform Lifetime Table factor at age 73: 26.5. RMD for 2025: $750,000 ÷ 26.5 = $28,302. This amount must be withdrawn (and taxes paid) by December 31, 2025.

RMD amounts by age and account balance — 2025 IRS Uniform Lifetime Table

Age	IRS Life Expectancy Factor	RMD on $500K	RMD on $1M	RMD on $2M
73	26.5	$18,868	$37,736	$75,472
75	24.6	$20,325	$40,650	$81,301
80	20.2	$24,752	$49,505	$99,010
85	16.0	$31,250	$62,500	$125,000
90	12.2	$40,984	$81,967	$163,934
95	8.9	$56,180	$112,360	$224,719

The Penalty for Missing an RMD

Under SECURE 2.0, the penalty for a missed or insufficient RMD is 25% of the shortfall (reduced from 50%). If you correct the mistake within the IRS correction window (generally 2 years) the penalty drops to 10%. On a missed $20,000 RMD that is a $5,000 penalty (or $2,000 if corrected promptly). Always take your full RMD on time.

RMD must be taken by December 31 each year
First-year exception: first RMD can be delayed to April 1 of the following year — but you then take two RMDs in that year
Penalty: 25% of missed amount (10% if corrected promptly in SECURE 2.0 correction window)
Multiple IRAs: calculate separately for each but can withdraw from any combination totaling the sum
Qualified Charitable Distributions (QCDs) up to $105,000/year can satisfy RMD and exclude from income

Calculate Your Required Minimum Distribution

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