RMD Table 2025 — Required Minimum Distribution Rules & Factors
What are the RMD rules and distribution factors for 2025?
For the 2025 tax year, Required Minimum Distribution rules remain stable under SECURE 2.0. The starting age is 73 for individuals born 1951–1959, and the IRS Uniform Lifetime Table that took effect in 2022 continues to apply. The 2025 RMD is calculated using the December 31, 2024 account balance.
Those born in 1952 turn 73 in 2025 and face their first Required Minimum Distribution, due by December 31, 2025 (or by April 1, 2026 for the very first year, though that delays and doubles up distributions). All other continuing RMD participants take their annual distribution by December 31, 2025.
No new federal legislation has changed the RMD calculation rules for 2025. The next major scheduled change is the increase to age 75 for those born in 1960 or later, which does not take effect until 2033.
Calculate Your 2025 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2024 Account Balance ÷ Distribution Period (IRS Uniform Lifetime Table)
Key RMD Rules
- 1RMD starting age: 73 for those born 1951–1959; age 75 for those born 1960+ (effective 2033).
- 2Balance used: December 31, 2024 account value.
- 3Roth IRAs and Roth 401(k)s do not require RMDs during the owner's lifetime.
- 4First-year 2025 RMD deadline (for those turning 73 in 2025): April 1, 2026.
- 5Ongoing deadline for all other RMD recipients: December 31, 2025.
Common RMD Mistakes to Avoid
- ⚠Delaying the first RMD to April 1, 2026 without realizing it forces two taxable distributions in 2026.
- ⚠Not updating the December 31, 2024 balance for each account — market changes through year-end matter.
- ⚠Forgetting that 401(k) plan RMDs must be taken separately from each plan (cannot aggregate across plans).
Related RMD Tools & Guides
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.