When Do 401(k) RMDs Start?
Understand required minimum distribution starting ages, first-year deadlines, the still-working exception, and how to prepare for withdrawals from your retirement plan.
What is a required minimum distribution?
A required minimum distribution (RMD) is an amount that federal tax rules require you to withdraw from certain retirement accounts once the applicable starting rules take effect. The starting age can depend on your birth year, the type of account, and—in some employer plans—whether you are still working for the employer sponsoring the plan.
Your birth year matters
Federal law changed RMD starting ages. Your birth year helps determine which age rule generally applies.
Employment can matter
Some current-employer plans allow eligible non-owners to delay RMDs until retirement. This exception does not apply to every plan or account.
Deadlines matter
The first RMD may have a later deadline than subsequent annual RMDs. Delaying the first can mean two distributions in one calendar year.
What age do 401(k) RMDs start?
The general starting age depends on when you were born. The table below summarizes the main age rules under current federal law; special situations and plan terms may affect the result.
| Birth year | General RMD starting age | What to remember |
|---|---|---|
| Before July 1, 1949 | 70½ under the older rules | These legacy rules apply to people who reached age 70½ before 2020; confirm any RMDs already due. |
| July 1, 1949 through 1950 | 72 | The earlier SECURE Act age generally applies to this group. |
| 1951–1959 | 73 | The applicable first-year deadline generally follows the year you reach age 73, subject to an eligible still-working exception for certain employer plans. |
| 1960 or later | 75 | The later starting age applies under the SECURE 2.0 rules. |
Important note about birth dates
The transition between age 70½ and age 72 depends on the exact date of birth, not just the calendar year. If you were born in 1949, check whether you reached age 70½ before July 1, 2019. For an individual deadline, confirm the applicable rule with the IRS or your plan administrator.
When is your first RMD due?
Generally, your first RMD is due by April 1 of the calendar year following the year you reach your applicable RMD starting age. If you qualify for the still-working exception in an employer plan, the first deadline may instead be tied to the year you retire.
First distribution
You can generally delay your first RMD until April 1 of the following year, if you meet the applicable rules.
Following distributions
Subsequent RMDs are generally due by December 31 each year.
Two RMDs in one year
If you delay your first RMD until April 1, you generally still need the next year's RMD by December 31 of that same calendar year.
Example
If your first RMD is for a year in which you reach your applicable starting age, you may generally take that first distribution by April 1 of the following year. You would still need to take the next annual RMD by December 31 of that following year. Depending on your circumstances, both distributions could be taxable in the same tax year.
Does working past the RMD age change the rules?
Possibly. An eligible employee may be able to delay RMDs from the current employer's plan until retirement, if the plan permits this and the employee is not a 5% owner of the employer. The exception generally does not apply to an IRA or to a former employer's plan.
| Account situation | General rule to check |
|---|---|
| Current employer's 401(k) | An eligible non-5% owner may be able to delay RMDs until retirement if the plan permits it. |
| Former employer's 401(k) | The still-working exception generally does not apply to the former employer's plan. |
| Traditional IRA | Working for an employer generally does not delay IRA RMDs. |
| Designated Roth 401(k) | Starting in 2024, the original account owner generally no longer has lifetime RMDs from a designated Roth account. Beneficiary rules can differ. |
Plan terms, ownership status, account type, and beneficiary status can change the result. Confirm your situation before assuming a delay is allowed.
RMD starting-age guide
Select your birth year and employment situation to see a simplified starting-age guide. This tool is for orientation only; it does not calculate your exact deadline or establish eligibility for an exception.
Find your general RMD age
Your general RMD guidance
This is not a personalized tax determination. Exact deadlines depend on birth date, account rules, retirement status, ownership status, and applicable law. Confirm with your plan administrator or tax professional.
What happens if you miss an RMD?
Failing to withdraw the required amount by the deadline can result in an excise tax on the shortfall. Federal law provides a reduced rate in certain circumstances and may permit a further reduction when correction requirements are met. The precise tax and correction process depend on the facts and current IRS rules.
If you think you missed a deadline
Contact your plan administrator or tax professional promptly. Determine the required amount, how much was actually distributed, and whether correction steps or IRS filings may be necessary. Do not assume that taking a distribution later automatically resolves every reporting requirement.
Frequently asked questions
Do all 401(k) owners start RMDs at age 73?
No. The starting age depends on birth year. Under current federal law, many people born from 1951 through 1959 have a starting age of 73, while people born in 1960 or later generally have a starting age of 75. Older birth groups may be covered by earlier rules.
Can I delay my first RMD until April 1?
Generally, yes. The first RMD may be delayed until April 1 of the year after the year you reach your applicable starting age, subject to the rules that apply to your account. If you use this option, the next year's RMD is generally still due by December 31 of that same year.
Can I delay RMDs if I am still working?
Some eligible employees can delay RMDs from their current employer's plan until retirement, if the plan allows it and they are not 5% owners. This exception generally does not apply to traditional IRAs or former employers' plans.
Do Roth 401(k) accounts have RMDs?
Beginning in 2024, the original owner of a designated Roth 401(k) generally does not have lifetime RMDs. Beneficiaries may still have distribution requirements, and other Roth account rules can differ.
Are RMDs taxable?
RMDs from traditional 401(k) accounts are generally taxable as ordinary income, subject to the account's tax basis and other applicable rules. Qualified distributions from designated Roth accounts are generally tax-free.
How do I calculate the amount of my RMD?
The calculation generally uses the relevant prior-year-end account balance and an applicable IRS life-expectancy factor, subject to special rules and exceptions.
Related retirement guides
Official resources
Internal Revenue Service (IRS)
Review current federal guidance on required minimum distributions and retirement plans.
U.S. Department of Labor — EBSA
Find information about employer-sponsored retirement benefits and plan participant protections.
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