RMD Age 73 vs. 75: What Applies by Birth Year
Under the IRS final regulations, the age that starts required minimum distributions (RMDs) is 73 for people born from 1951 through 1958 and 75 for those born in 1960 or later. The law is ambiguous for 1959; proposed rules would use 73. Check your own birth year with a tax professional.
You may have seen both "age 73" and "age 75" for required minimum distributions. Both are real. Which one applies to you depends on the year you were born. This guide shows the dates the IRS and Treasury have published, the one birth year where the law is unclear, and how to work out your own first deadline. It is general education, not tax or legal advice, and your situation may differ.
What age do required minimum distributions start?
A required minimum distribution (RMD) is the smallest amount the IRS requires you to take each year from most tax-deferred retirement accounts once you reach a set age. The set age is called the "applicable age" in the tax law.
The IRS pages written for the public mostly mention only age 73. Its RMD topic page (last reviewed 08-Apr-2026) says you "generally have to start taking withdrawals from your IRA, SIMPLE IRA, SEP IRA, or retirement plan account when you reach age 73." The IRS RMD FAQs (last reviewed 29-Jan-2026) also use age 73. Neither page discusses birth-year brackets, and neither mentions age 75 for IRAs.
The birth-year detail is in the Treasury and IRS final regulations published in the Federal Register on July 19, 2024. The preamble (the explanatory discussion) of the final rules sets the applicable age by date of birth, as the table shows.
| Date of birth | Applicable age (RMD starting age) |
|---|---|
| July 1, 1949 through December 31, 1950 | 72 |
| January 1, 1951 through December 31, 1958 | 73 |
| 1959 | Unclear in the statute; proposed rule says 73 (see below) |
| January 1, 1960 or later | 75 |
Source: final rule, Federal Register, July 19, 2024. The preamble says "(3) for employees born on or after January 1, 1951, but before January 1, 1959, the applicable age is 73" and "(4) for employees born on or after January 1, 1960, the applicable age is 75." People born before July 1, 1949 are under older rules that this page does not cover.
Why is there a gap for people born in 1959?
The statute (section 401(a)(9)(C)(v) of the Internal Revenue Code, as changed by the SECURE 2.0 Act) gives age 73 to a person who "attains age 72 after December 31, 2022, and age 73 before January 1, 2033." It gives age 75 to a person who "attains age 74 after December 31, 2032" (both quoted in the final rule).
Someone born in 1959 turns 73 in 2032, so the first test fits. That person also turns 74 in 2033, so the second test fits too. The final rule's footnote 7 says SECURE 2.0 "includes an ambiguity relating to the definition of applicable age for employees born in 1959," because the statute gives them both 73 and 75.
Treasury and the IRS proposed a fix in a separate notice of proposed rulemaking published the same day. The proposed text reads: "In the case of an employee born in 1959, the applicable age is age 73." A proposed rule is not final. Comments were due September 17, 2024.
We did not find a final rule on this point. The IRS Employee Plans news page (first part read) shows no item that sets an applicable age for 1959. It does list a September 18, 2026 item about plan-amendment deadlines, which says the IRS expects to issue final regulations for provisions including RMD requirements under SECURE and SECURE 2.0. That item is about amendment deadlines, not applicable age. If you were born in 1959, ask a tax professional what applies to you before relying on either age.
How do I find my first RMD deadline?
Your first RMD is not due on your birthday. For IRAs, the IRS RMD comparison chart (last reviewed 10-Dec-2025) says you must take your first RMD by "April 1 of the year following the year in which you turn 73." It also says "You reach age 73 on your 73rd birthday." The final rule uses the same pattern for the applicable age, whatever it is for you: the required beginning date is April 1 of the calendar year after the year you reach it.
The table below applies that pattern. The years are our own arithmetic from the rule's birth-year brackets, not IRS examples.
| Birth year | Turns applicable age in | IRA first RMD due by |
|---|---|---|
| 1954 | 2027 (age 73) | April 1, 2028 |
| 1958 | 2031 (age 73) | April 1, 2032 |
| 1959 | 2032 (if 73, per the proposed rule) | April 1, 2033 |
| 1960 | 2035 (age 75) | April 1, 2036 |
Steps to check your own date:
- Find your birth year in the first table.
- Add the applicable age to your birth year. That is the year you reach it.
- Your first RMD is due April 1 of the next year.
- Every later RMD is due December 31, as covered in our guide to RMD deadline traps.
The IRS FAQ gives an example of the double-RMD effect: "If you reach age 73 in 2024, you must take your first RMD by April 1, 2025, and the second RMD by Dec. 31, 2025." Waiting until April means two RMDs fall in one tax year, which can raise that year's taxable income. See year-end retirement account dates for how the dates fit together.
Does the age differ for a workplace plan like a 401(k)?
It can. The IRS comparison chart says defined contribution plans (such as 401(k)s) use "April 1 of the year following the later of the year you turn 73 or the year you retire (if allowed by your plan)." The final rule says that for 5-percent owners and IRA owners, the required beginning date is April 1 of the year after they reach the applicable age, "even if the individual has not retired."
In plain terms: with an IRA, still working does not delay your RMD. With some workplace plans, it may, if the plan allows. Your plan documents control, so ask the plan administrator.
What are common mistakes with RMD age?
- Using age 73 for everyone. The IRS public pages quote 73, but the regulations set 75 for people born in 1960 or later.
- Counting the wrong year. The deadline is April 1 of the year after you reach the age, not the year you reach it.
- Forgetting the second RMD. Taking the first one in April means a second is due by December 31 of the same year.
- Assuming one rule for all accounts. IRAs and workplace plans can follow different timing, as above.
- Treating 1959 as settled. The proposed rule says 73, but it is a proposal.
What does this mean for gold and silver IRAs?
This page is about timing rules that apply to retirement accounts in general. We did not open an IRS source on how RMDs work for physical metals held in an IRA this session, so we do not describe that here. Our Gold IRA guide and withdrawals pages cover metals, and the costs and risks of holding them should be read alongside any decision.
What we did not check
We read the IRS RMD topic page, RMD FAQs, RMD comparison chart, the first 100,000 characters of the Federal Register final and proposed rules, and part of the IRS Employee Plans news page. We did not read the full final rule, the statute text itself, or IRS Publication 590-B. Rules can change, so check the IRS before acting.
Related questions
Sources
- Required Minimum Distributions (final rule, 89 Fed. Reg. 58886), Internal Revenue Service / Department of the Treasury (Federal Register). Accessed Invalid Date.
- Required Minimum Distributions+ (proposed rule, REG-103529-23, 89 Fed. Reg. 58644), Internal Revenue Service / Department of the Treasury (Federal Register). Accessed Invalid Date.
- Retirement topics - Required minimum distributions (RMDs), Internal Revenue Service. Accessed Invalid Date.
- Retirement plan and IRA required minimum distributions FAQs, Internal Revenue Service. Accessed Invalid Date.
- RMD comparison chart (IRAs vs. defined contribution plans), Internal Revenue Service. Accessed Invalid Date.
- Employee Plans news, Internal Revenue Service. Accessed Invalid Date.
This guide is general education, not personalized financial, tax or legal advice. See our financial disclaimer, editorial policy and advertising disclosure.