SECURE Act 2.0 rules
IRA RMD Rules 2026: Age 73 or 75 Under SECURE Act 2.0
SECURE Act 2.0 changed the RMD start age based on your birth year. Most coverage still gets this wrong. Here is the definitive breakdown: which age applies to you, how to calculate your RMD, QCDs, penalty rules, and strategies to reduce future RMDs.
RMD Start Age: Which Year Applies to You?
| Birth Year | RMD Start Age | Law |
|---|---|---|
| 1950 or earlier | Age 72 (or 70.5 if born before July 1, 1949) | Original SECURE Act (2019) |
| 1951-1959 | Age 73 | SECURE Act 2.0 (2022), Section 107 |
| 1960 or later | Age 75 | SECURE Act 2.0 (2022), Section 107 |
Source: SECURE Act 2.0 (Public Law 117-328), Division T, Section 107. Last verified April 2026.
Roth IRA: No RMDs
Roth IRAs have no required minimum distributions during the owner’s lifetime. Roth 401(k) plans also eliminated RMDs starting 2024 (SECURE 2.0, Section 325). This is a major long-term advantage of Roth accounts.
Still working? 401(k) exception
If you are still employed and do not own more than 5% of the company, you can defer RMDs from your current employer’s 401(k) until retirement. This exception does NOT apply to IRAs, which require RMDs regardless of employment status.
How to Calculate Your RMD
Formula: RMD = December 31 prior-year IRA balance / Uniform Lifetime Table divisor for your age. If your spouse is the sole beneficiary and is more than 10 years younger, use the Joint Life Table (smaller divisor = larger RMD).
RMD Table: Sample Amounts at Various Ages and Balances
| Age | Divisor | RMD ($500K balance) | RMD ($1M balance) |
|---|---|---|---|
| 73 | 26.5 | $18,868 | $37,736 |
| 74 | 25.5 | $19,608 | $39,216 |
| 75 | 24.6 | $20,325 | $40,650 |
| 76 | 23.7 | $21,097 | $42,194 |
| 77 | 22.9 | $21,834 | $43,668 |
| 78 | 22 | $22,727 | $45,455 |
| 79 | 21.1 | $23,697 | $47,393 |
| 80 | 20.2 | $24,752 | $49,505 |
| 85 | 16 | $31,250 | $62,500 |
| 90 | 12.2 | $40,984 | $81,967 |
Divisors from IRS Uniform Lifetime Table (effective 2022+). Balances used: $500,000 and $1,000,000 at December 31 prior year. Actual RMD = prior December 31 balance / divisor.
Qualified Charitable Distributions (QCDs): $115,000 in 2026
A QCD lets you transfer money directly from your Traditional IRA to a qualified charity. The transfer counts toward your RMD but is excluded from your taxable AGI. This is better than taking the RMD as income and then donating to charity (because AGI affects Medicare IRMAA thresholds, ACA subsidies, and more).
2026 limit
$115,000
Per IRA owner, indexed for inflation since SECURE 2.0 Section 201
Age requirement
Must be age 70.5 or older. Even though RMDs now start later, QCDs are still available from 70.5.
Eligible recipients
Qualified 501(c)(3) organizations only. Not donor-advised funds, private foundations, or supporting organizations.
RMD Reduction Strategies
Roth conversions before RMD start age
Every dollar converted from Traditional to Roth in your 60s reduces the Traditional balance that future RMDs are calculated against. A $50,000 conversion at 65 reduces your age-73 RMD by roughly $1,887 per year (at 26.5 divisor). Over 20 years of RMDs, the compounding effect is significant.
Qualified Charitable Distributions (QCDs)
Transfer up to $115,000 per year directly to charity, satisfying RMDs while excluding the amount from AGI. Best for RMD recipients who would donate to charity anyway.
Still-working 401(k) exception
If you continue working and do not own 5%+ of the employer, 401(k) RMDs from the current employer plan can be deferred until retirement. Roll IRAs into the 401(k) before RMD start to delay those RMDs too (if the plan accepts rollovers).
QLAC (Qualifying Longevity Annuity Contract)
Move up to $210,000 (2026, indexed) of your IRA into a QLAC. This defers RMDs on that amount until up to age 85. Niche but useful for large-balance IRA holders worried about longevity. Source: IRS Rev. Proc. 2025-32 QLAC limit.