Required minimum distributions start at age 73 for most Americans in 2026. The SECURE 2.0 Act changed the RMD age twice — once in 2023 (to 73) and again for those born in 1960 or later (to 75). Your birth year determines exactly when you must begin.
RMD Starting Age by Birth Year
| Birth Year | RMD Age | First RMD Deadline |
|---|---|---|
| 1950 or earlier | 72 | Already started |
| 1951–1959 | 73 | April 1 after turning 73 |
| 1960 or later | 75 | April 1 after turning 75 |
Note: If you turned 72 before January 1, 2023, you were already under the old rules and continue taking RMDs each year.
Which Accounts Require RMDs?
| Account Type | Subject to RMDs? |
|---|---|
| Traditional IRA | ✅ Yes |
| Rollover IRA | ✅ Yes |
| SEP IRA | ✅ Yes |
| SIMPLE IRA | ✅ Yes |
| Traditional 401(k) | ✅ Yes |
| Traditional 403(b) | ✅ Yes |
| Roth IRA | ❌ No (owner’s lifetime) |
| Roth 401(k) | ❌ No (as of 2024, SECURE 2.0) |
| Roth 403(b) | ❌ No (as of 2024, SECURE 2.0) |
The First RMD: April 1 Deadline
Your Required Beginning Date (RBD) — the deadline for your very first RMD — is April 1 of the year after you turn 73. Every RMD after the first is due by December 31.
Watch out for the double-RMD year: If you take your first RMD in the April 1 grace period, you take two RMDs in that calendar year. This stacks income and can spike your tax bracket, trigger higher Medicare premiums (IRMAA), and increase the taxable portion of Social Security benefits.
Example: Born 1952, turn 73 in 2025. First RMD due by April 1, 2026. Second RMD due December 31, 2026. Taking both in 2026 adds two distributions to your 2026 taxable income.
Strategy: Many financial planners recommend taking the first RMD in the year you turn 73 (December 31 deadline) rather than waiting until April 1, to avoid two RMDs in one tax year.
Still Working Exception
If you are still working and contributing to your current employer’s 401(k):
- You can delay RMDs from that plan until April 1 after the year you retire
- You must still take RMDs from any IRAs and old employer plans starting at 73
- This exception applies to 401(k), 403(b), and most other employer-sponsored plans — not IRAs
Example: You are 75, still working, and have a 401(k) at your current employer plus a rollover IRA from a previous job. You must take RMDs from the rollover IRA each year but can delay RMDs from your current employer’s plan until you retire.
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