Applicable RMD Age
The first year for which an IRA owner or plan participant must begin to take RMDs from their tax-deferred retirement account. RMDs do not apply to Roth IRA owners.
SECURE Act 1.0 increased the applicable RMD age from 70 ½ to 72. SECURE Act 2.0 increased it further, depending on the account owner’s date of birth.
Now, the starting ages for RMDs are as follows:
- A participant born in 1950 or earlier already should have started taking RMDs and must continue for every year going forward.
- Reminder: If the participant attained age 72 in 2022, they have until April 1, 2023 to take their 2022 RMD. All other RMDs must be distributed by the end of the year to which they apply.
- A participant born from 1951–1959 must start taking RMDs in the year they reach age 73. And,
- A participant born in 1959 and after must start taking RMDs when they reach age 75.
The following table provides a snapshot of when RMDs begin. Note: There is an overlap for someone born in 1959, as they fall into the age 73 and 75 groups. I expect the IRS to provide clarification and will keep you posted.
| SECURE Act & SECURE Act 2.0 RMD Start Dates for Various Birthdates and Ages | ||
| Year/date of birth | Attained age relevant to RMDs | Applicable age (age at which RMDs must begin) |
| June 30, 1949 and earlier |
|
The year the participant/IRA owner attained age 70½ |
| July 1, 1949–December 31, 1950
|
|
The year the participant/IRA owner attained age 72 |
| January 1, 1951–December 31, 1959
|
|
The year the participant/IRA owner attains age 73 |
| January 1, 1959 and after |
|
The year the participant/IRA owner attains age 75 |
| Please use table with article at https://retirementdictionary.live-website.com/how-to-advise-clients-secure-2-rmd-age/
Note: There is an overlap for someone born in 1959, as they fall into the age 73 and 75 groups. I expect the IRS to provide clarification and will keep you posted. |
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| Created by Denise Appleby | ||
