How RMDs are calculated
RMD = Account balance on December 31 of last year ÷ IRS distribution period for your age
When do RMDs start?
| Born | RMD starting age |
|---|---|
| 1950 or earlier | 72 (already started) |
| 1951–1959 | 73 |
| 1960 or later | 75 |
IRS Uniform Lifetime Table (selected ages)
| Age | Distribution period | RMD per $100,000 |
|---|---|---|
| 73 | 26.5 | $3,774 |
| 75 | 24.6 | $4,065 |
| 78 | 22.0 | $4,545 |
| 80 | 20.2 | $4,950 |
| 85 | 16.0 | $6,250 |
| 90 | 12.2 | $8,197 |
| 95 | 8.9 | $11,236 |
| 100 | 6.4 | $15,625 |
Important rules
- Your first RMD can be delayed until April 1 of the year after you reach your starting age, but then you’ll take two in that year.
- The penalty for missing an RMD is 25% of the amount not taken (10% if corrected quickly).
- Roth IRAs don’t require RMDs during the owner’s lifetime.
Estimate only, not financial advice. Rules can change. For your exact benefits, sign in to my Social Security at SSA.gov or call Social Security at 1-800-772-1213.
Frequently asked questions
At what age do I have to take RMDs?
Age 73 if you were born 1951–1959, and 75 if born in 1960 or later, under the SECURE 2.0 Act.
How much is my RMD at 75?
Your balance divided by 24.6. For $100,000, that’s about $4,065.
What happens if I miss an RMD?
The IRS can charge an excise tax of 25% of the amount you didn’t withdraw, reduced to 10% if you correct it promptly.
Sources
- IRS – Retirement Plan and IRA Required Minimum Distributions FAQs
- IRS Publication 590-B – Uniform Lifetime Table (Table III)
- SECURE 2.0 Act of 2022
Last reviewed: November 2026 · By the GoldenYearsTools team at XplainedDaily · How we build our tools