RMD Table 2021 — RMDs Resume After 2020 CARES Act Waiver
What were the RMD rules for 2021?
Required Minimum Distributions resumed in full for 2021 after the one-year CARES Act waiver. Anyone subject to RMD rules — traditional IRA owners, 401(k) participants, and inherited IRA beneficiaries — was required to take their 2021 distribution by December 31, 2021.
The RMD age in 2021 was 72 for those who had not yet reached age 72 by December 31, 2019 (per SECURE Act 1.0). Those who turned 72 in 2021 had until April 1, 2022 to take their first RMD, but taking two distributions in 2022 (first + second year) would increase taxable income.
The 2021 calculation used the old Uniform Lifetime Table (pre-2022). Account balances as of December 31, 2020 were divided by the applicable distribution period to determine the 2021 RMD amount.
Calculate Your 2021 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2020 Account Balance ÷ Distribution Period (Old IRS Table)
Key RMD Rules
- 1RMDs fully resumed January 1, 2021 after the 2020 CARES Act waiver.
- 2The RMD starting age was 72 for those born after June 30, 1949 (SECURE Act 1.0).
- 3The old Uniform Lifetime Table (pre-2022) was used for 2021 calculations.
- 4Account balance used: December 31, 2020 account value.
- 5First-year RMD deadline: April 1 of the year after you turn 72.
Common RMD Mistakes to Avoid
- ⚠Using the 2020 year-end balance when the 2021 RMD is actually based on the December 31, 2020 balance — which happens to be the same thing. Make sure you use the correct prior-year-end balance.
- ⚠Skipping an inherited IRA distribution in 2021 thinking the 2020 waiver extended — it did not.
- ⚠Confusing the old pre-2022 IRS table with the new 2022 table; 2021 used the old (slightly less favorable) table.
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Frequently Asked Questions
Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.