RMD Table 2023 — SECURE 2.0 Raises Starting Age to 73
What did SECURE 2.0 change about RMDs in 2023?
Starting January 1, 2023, the SECURE 2.0 Act raised the Required Minimum Distribution starting age from 72 to 73. This change applied to individuals who turned 72 in 2023 or later (born 1951 or later). Those who had already turned 72 before 2023 were not affected and continued their existing RMD schedule.
If you turned 72 in 2022 and took your first 2022 RMD (or had until April 1, 2023 to take it), you were required to continue annual distributions. However, if you turned 72 in 2023 (born 1951), you did NOT need to take a 2023 RMD — your first required distribution was for the year you turned 73.
SECURE 2.0 also eliminated Required Minimum Distributions from designated Roth accounts in employer plans (Roth 401(k), Roth 403(b)) starting in 2024. This brought Roth 401(k)s in line with Roth IRA rules.
Calculate Your 2023 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2022 Account Balance ÷ Distribution Period (IRS Uniform Lifetime Table)
Key RMD Rules
- 1SECURE 2.0 raised the RMD starting age to 73, effective January 1, 2023.
- 2Those born in 1951 (turning 72 in 2023) did NOT have a 2023 RMD — their first RMD was due in 2024 when they turned 73.
- 3Those who already turned 72 before 2023 continued their existing RMD schedule unaffected.
- 4First-year RMD deadline for those turning 73 in 2023: April 1, 2024 (but this doubles up on distributions in 2024).
- 5IRS Uniform Lifetime Table (2022 edition) continued to apply.
Common RMD Mistakes to Avoid
- ⚠Taking an unnecessary RMD in 2023 if you turned 72 that year — those born in 1951 did not need to distribute until age 73.
- ⚠Thinking the higher RMD age applied retroactively to those already taking distributions at age 72.
- ⚠Overlooking the one-year transition: if you skipped 2023 because of the age change, plan carefully for the required 2024 first-year distribution.
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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.