How your RMD age is set

SECURE 2.0 (§107) staggered the age at which required minimum distributions begin, by birth year:

  • Born 1951–1959 → age 73.
  • Born 1960 or later → age 75. (The first people to hit 75 reach it in 2035.)
  • Born 1950 or earlier already started — their RMD age was 72, or 70½ for those born before July 1949.

What the Required Beginning Date actually means

Your Required Beginning Date (RBD) is April 1 of the year after the year you reach your RMD age (IRC §401(a)(9)(C)). It's the latest you can take your first RMD without a penalty.

The catch most people miss: delaying that first one to April 1 doesn't skip a year — you still owe that calendar year's RMD by December 31, so you'd take two RMDs in the same year (often pushing you into a higher bracket). Many people take the first RMD in the year they turn 73/75 instead, to spread the tax. Every year after, the deadline is simply December 31.

Why your Roth IRA skips all of this

A Roth IRA has no lifetime RMDs for the original owner (§408A(c)(5)) — you're never forced to withdraw, and it can keep compounding tax-free for life. Roth 401(k)s used to have RMDs, but SECURE 2.0 §325 removed them starting in 2024. So this calculator is about your pre-tax accounts (traditional IRA, traditional 401(k), SEP, SIMPLE). Inherited Roth IRAs follow their own distribution rules.

Educational tool only — not tax, legal, or investment advice. RMD timing can interact with your tax bracket, IRMAA, and other accounts; confirm your specifics with a tax professional.