The RMD rules after SECURE 2.0
The SECURE Act of 2019 pushed the RMD starting age from 70½ to 72. SECURE 2.0, passed in December 2022, pushed it again — to 73 starting in 2023, and to 75 starting in 2033. The change gives retirees additional years of tax-deferred growth, but the rules for when you must take your first RMD remain unchanged.
The two deadlines
Your first RMD can be delayed until April 1 of the year after you turn 73. Every subsequent RMD must be taken by December 31 of that same year. If you use the April 1 delay for your first RMD, you will still need to take your second RMD by December 31 of that same year — meaning two RMDs in one year, with the associated tax bracket impact.
The Uniform Lifetime Table
Most account owners use the IRS Uniform Lifetime Table (Appendix B of IRS Publication 590-B), which provides a single life-expectancy factor based on your age. The table was updated in 2022 to reflect longer life expectancies, slightly reducing RMD amounts compared to the prior table. A 75-year-old now uses a factor of 24.6, down from 22.9 under the old table.
The Joint Life Table
If your spouse is more than 10 years younger than you and is the sole beneficiary of your IRA, you may use the Joint Life and Last Survivor Expectancy Table. This produces a larger distribution period and a smaller RMD — a meaningful tax saving for couples with significant age gaps.
The penalty structure
SECURE 2.0 reduced the excise tax on missed RMDs from 50% to 25% of the shortfall. If you correct the missed RMD promptly and file a corrected return within a "timely" correction window, the penalty drops further to 10%. The correction requires filing Form 5329 and taking the missed distribution.
For the complete reference — including inherited IRA rules under the 10-year rule — see our RMD rules guide.