Updated November 8, 2026. Quick answer: Your required minimum distribution age depends on your birth year: 73 if you were born in 1951 through 1958, 75 if you were born in 1960 or later, 72 if you were born from July 1, 1949 through 1950, and 70 1/2 if you were born before July 1, 1949 (26 CFR 1.401(a)(9)-2(b)(2)). 1959 is the gap: the regulation leaves that paragraph reserved and the statute’s two age clauses both reach someone born that year, so this page does not publish a single age for 1959. The first RMD is due by April 1 of the year after you reach the applicable age.
The applicable age for each birth date
The regulation sets the applicable age by date of birth. “In the case of an employee born before July 1, 1949, the applicable age is age 70 1/2”. “In the case of an employee born on or after July 1, 1949, but before January 1, 1951, the applicable age is age 72”. “In the case of an employee born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73”. “In the case of an employee born on or after January 1, 1960, the applicable age is age 75”. Paragraph (b)(2)(v), the one that would cover 1959, reads only [Reserved] in the eCFR text we archived (current as of 2026-11-01).
Your first RMD year, by birth year
The year you reach the applicable age is your birth year plus that age. The first RMD is due by April 1 of the following year; the second is due by December 31 of that following year, so delaying stacks two distributions into one tax year. Birth year plus applicable age, worked out for each year:
| Birth year | Applicable age | Year you reach it | First RMD due by |
|---|---|---|---|
| 1949 (born July 1 or later) | 72 | 2021 (computed) | April 1, 2022 (computed) |
| 1950 | 72 | 2022 (computed) | April 1, 2023 (computed) |
| 1951 | 73 | 2024 (computed) | April 1, 2025 (computed) |
| 1952 | 73 | 2025 (computed) | April 1, 2026 (computed) |
| 1953 | 73 | 2026 (computed) | April 1, 2027 (computed) |
| 1954 | 73 | 2027 (computed) | April 1, 2028 (computed) |
| 1955 | 73 | 2028 (computed) | April 1, 2029 (computed) |
| 1956 | 73 | 2029 (computed) | April 1, 2030 (computed) |
| 1957 | 73 | 2030 (computed) | April 1, 2031 (computed) |
| 1958 | 73 | 2031 (computed) | April 1, 2032 (computed) |
| 1959 | 73 or 75, unresolved | 2032 or 2034 (computed) | April 1, 2033 or April 1, 2035 (computed) |
| 1960 | 75 | 2035 (computed) | April 1, 2036 (computed) |
What the statute says, and the 1959 overlap
The statute defines the required beginning date as April 1 of the calendar year after the later of the year you reach the applicable age and the year you retire. The applicable age itself is set in two clauses: “In the case of an individual who attains age 72 after December 31, 2022, and age 73 before January 1, 2033, the applicable age is 73.” “In the case of an individual who attains age 74 after December 31, 2032, the applicable age is 75.”
Someone born in 1959 reaches 73 in 2032, before January 1, 2033, which fits the first clause. The same person reaches 74 in 2033, after December 31, 2032, which fits the second. The regulation’s reserved paragraph is where that overlap would have been settled. Until the Treasury says which clause controls, ask your plan administrator or IRA custodian which age they apply, and confirm with a tax professional.
The April 1 rule and the working-past-RMD-age option
The IRS FAQ summarizes the first-year rule: “You must take your first required minimum distribution for the year in which you reach age 73. However, you can delay taking the first RMD until April 1 of the following year.” That page is written for the age 73 group; the table above shows the other groups.
A workplace plan has one more option for people who are still working: “Participants in a workplace retirement plan (for example, 401(k) or profit-sharing plan) can delay taking their RMDs until the year they retire, unless they’re a 5% owner of the business sponsoring the plan.” The statute turns off the retirement delay for IRAs (section 408(a)(6) and (b)(3)), so an IRA owner who is still working still starts at the applicable age.
Common mistakes
- Assuming 75 for everyone born after 1950. The regulation sets 73 for 1951 through 1958 and 75 only from 1960.
- Counting the year of the 73rd birthday for someone born in 1960 or later. Their year is the one they reach 75.
- Using the retire-first delay for an IRA. It applies to workplace plans, and the statute turns it off for IRAs.
Related: RMD basics at ages 73 to 75, the 2027 RMD table, the first RMD calculator, and the 2026 RMD deadline.
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Answer againSources
- 26 CFR 1.401(a)(9)-2 (eCFR, as of 2026-11-01): ecfr.gov page
- 26 U.S.C. 401(a)(9) (Cornell LII): law.cornell.edu page
- IRS, Retirement plan and IRA required minimum distributions FAQs: irs.gov page
Read from the documents linked above on November 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan or account provider or the agency itself is the right place to confirm anything consequential.