Find your required minimum distribution from a Traditional IRA or 401(k) using the current IRS Uniform Lifetime Table.
Once you reach a certain age, the IRS requires you to withdraw a minimum amount each year from tax-deferred retirement accounts such as Traditional IRAs and 401(k)s. These required minimum distributions, or RMDs, ensure the government eventually collects the income tax that was deferred when you contributed.
Your RMD equals your account balance on December 31 of the prior year divided by a life-expectancy factor from the IRS Uniform Lifetime Table. As you age, the factor shrinks, so the percentage you must withdraw rises each year. At age 73 the factor is 26.5; by age 90 it is 12.2.
Under the SECURE 2.0 Act, RMDs now begin at age 73 for most retirees. You can delay your very first RMD until April 1 of the year after you turn 73, but doing so means taking two distributions in that year. After the first year, the deadline is December 31.
Tip: Missing an RMD triggers a steep penalty — 25% of the shortfall, reduced to 10% if corrected promptly. Roth IRAs have no RMDs during the original owner's lifetime, so consider Roth conversions before RMD age.