US FederalWhat is a required minimum distribution from a retirement account?
A required minimum distribution (RMD) is the minimum amount the IRS requires you to withdraw annually from certain retirement accounts starting at age 73 (or 75 if born in 1960 or later), to ensure taxes are paid on tax-deferred savings.
What the Law Says
Federal tax law requires owners of qualified retirement plans and traditional IRAs to begin withdrawing minimum amounts after reaching a certain age — known as Required Minimum Distributions (RMDs). These rules ensure that tax-deferred retirement savings are eventually taxed.
RMDs apply to employer-sponsored plans like 401(k)s, 403(b)s, and traditional IRAs, but not to Roth IRAs during the owner’s lifetime. The Internal Revenue Code sets the age at which RMDs must begin and outlines penalties for failing to take them.
The SECURE Act 2.0 (2022) raised the RMD starting age from 72 to 73 for individuals who turn 72 after December 31, 2022, and to age 75 for those born in 1960 or later. The IRS provides life expectancy tables to calculate annual withdrawal amounts.
Failure to withdraw the full RMD by the deadline triggers a steep excise tax — currently 25% of the shortfall (reduced to 10% if corrected within two years).
Statutory TextA trust forming part of a stock bonus, pension, or profit-sharing plan… shall not be treated as a qualified trust unless… distributions are made in accordance with section 401(a)(9).
— 26 U.S.C. § 401(a)(9) — Required distributions
What to Do
Determine your RMD start year based on your birth year (age 73 for most; age 75 if born in 1960 or later)
Calculate your RMD using the IRS Uniform Lifetime Table (or Joint Life Table if applicable)
Withdraw the correct amount by December 31 each year (except for the first RMD, which may be delayed until April 1 of the following year)
Report RMDs on your federal income tax return (they’re taxable as ordinary income)
Contact your plan administrator or IRA custodian — they often calculate and can automate RMDs
Sources
Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.