Which accounts
Traditional IRAs, SEP and SIMPLE IRAs, 401(k)s, 403(b)s, and most 457(b) plans. Roth IRAs and Roth accounts in workplace plans have no RMDs during the owner’s lifetime.
Starting age
- Born 1951–1959: 73
- Born 1960 or later: 75
- Your first RMD can wait until April 1 of the next year, but then you take two that year.
- Still working? Many workplace plans let you delay RMDs from that plan until you retire (not if you own more than 5% of the company).
How the amount is figured
Divide your account balance on December 31 of last year by the factor for your age in the IRS Uniform Lifetime Table. At 75 the factor is 24.6, so a $500,000 balance means about a $20,325 RMD.
Ways to lower the tax
Qualified charitable distributions (QCDs) from an IRA after age 70½ go directly to charity, count toward your RMD, and are not taxed. Roth conversions before RMD age also reduce future RMDs.
Official 2026 figures from: IRS: 2026 401(k) and IRA limits (IR-2025-111) · IRS: Catch-up contributions · IRS: Required minimum distributions · IRS: Publication 590-B (Uniform Lifetime Table) · IRS: Rev. Proc. 2025-19 (2026 HSA limits) · SSA: 2026 COLA fact sheet · CMS: 2026 Medicare premiums and deductibles · SSA: Cost-of-living adjustment history · BEA: Regional Price Parities by state (2024 data)