The SECURE 2.0 Act of 2022raised the age for starting required minimum distributions (RMDs) from 72 to 73, effective January 1, 2023.
This meant that individuals who turned age 72 in 2023 (born in 1951) did not have an RMD due for the 2023 tax year. Their first RMD was delayed until the year they turn 73 (tax year 2024), with a deadline of April 1, 2025.
