RMD Table 2031 — Advanced Planning as Age-75 Rule Approaches
How should I plan my retirement distributions with 2031 in mind?
By 2031, the two-tier SECURE 2.0 RMD landscape is well established. Those born in 1958 turn 73 in 2031, starting RMDs under the age-73 rule. Meanwhile, those born in 1960 are 71 years old in 2031, still four years from their first RMD at age 75. This extra runway is valuable for tax planning.
If you are in the 1960-or-later cohort, 2031 may be one of your last full years before Medicare enrollment and the additional complexity of IRMAA. Roth conversions in 2031 can still reduce the 2035 RMD base, but carefully model the impact of increased income on Medicare premiums two years later.
For those already in their RMD years, 2031 distributions follow the standard formula: December 31, 2030 balance divided by the IRS distribution period. An 80-year-old in 2031 will use a factor of 20.2; an 85-year-old uses 16.0.
Calculate Your 2031 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2030 Account Balance ÷ Distribution Period (IRS Uniform Lifetime Table)
Key RMD Rules
- 1RMD age: 73 for those born 1951–1959. Age 75 for those born 1960+ (first RMD for 1960 cohort: 2035).
- 2Balance used: December 31, 2030 account value.
- 3Still using the IRS Uniform Lifetime Table (effective since 2022); no new table update is scheduled.
- 4Those born 1960 should be in the final stretch of Roth conversion planning before 2035 RMDs begin.
- 5Required Beginning Date for 2031 first-year RMDs: April 1, 2032 (for those turning 73 in 2031).
Common RMD Mistakes to Avoid
- ⚠Ignoring the Medicare IRMAA interaction when planning Roth conversions in 2031 — income in 2031 affects 2033 Medicare premiums.
- ⚠Failing to track inherited IRA 10-year distribution deadlines if you inherited accounts after 2019.
- ⚠Not establishing a multi-year withdrawal strategy — taking the exact minimum each year is rarely optimal for lifetime tax minimization.
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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.