IRC §401(a)(9) · SECURE 2.0

Required Minimum Distribution

RMD age 73 (born 1951-1959) or 75 (born 1960+). Uniform Lifetime Table for owners; Single Life Table for inherited accounts.

RMD for Distribution Year
Your RMD start age (SECURE 2.0)
,
First RMD year
,
Age in distribution year
,
Divisor (life expectancy)
,
RMD amount this year
$0
Missed-RMD penalty §4974
$0
SECURE 2.0 cut the missed-RMD excise to 25% (was 50%), or 10% if corrected within the correction window per §4974(e).
Have a CPA calculate your RMD

IRC §401(a)(9); SECURE 2.0 Act §107 (age 73/75); §4974 25% excise. Uniform Lifetime and Single Life tables per Reg §1.401(a)(9)-9 (2024). Educational tool. Call 689-331-5723 or email info@zerofusstaxes.com.