topic RMD start dates in Retirement tax questions

RMD start dates

VolvoGirl — Thu, 13 Nov 2025 23:20:35 GMT

I've been wasting most of today trying to get the RMD dates figured out. (I love making spreadsheets) It's blowing my mind. Between the "tax years" and when born and RMD age, not to mention the 70 1/2 age etc. And I think the IRS must have changed the RMD section in pub 590B a couple years ago because the 2024 590 doesn't match my notes copied from a prior year 590. I made a chart so I can tell when someone needs to start taking RMD.

And nobody actually had to start a RMD in 2020 and 2023? Or take the first one by April 1, 2021 and 2024?

Does this look right? Hope it makes sense. @dmertz anyone?

Time for Wine!

Re: RMD start dates

Bsch4477 — Fri, 14 Nov 2025 00:50:42 GMT

There was no RMD in 2020 for anyone due to Covid.

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.

Re: RMD start dates

VolvoGirl — Fri, 14 Nov 2025 00:55:17 GMT

Ah ha, COVID. Thanks.

Re: RMD start dates

dmertz — Fri, 14 Nov 2025 01:02:58 GMT

Your Turns 70½ column seems to have errors, but they don't affect the RBD. Should be

Jan 1949, July 2019, 2019, April 1, 2020

June 1949, December 2019, 2019, April 1, 2020

Also, I think that someone born on July 1, 1949 reached age 70½ on December 31, 2019, making their RBD April 1, 2020. That half-year thing made for an ugly calculation. I use 183 days for a half-year. Much better that it's now based on full years, although there still might be a question about someone born on January 1. Do they reach the RMD age on December 31 or on the following January 1? On what day one "attain" a particular age, their birthday or the day before? I think for Social Security purposes it's the day before, but I don't know if the IRS does the same.

You are correct that nobody had an RBD of April 1, 2021 or April 1, 2024 except those who were using the still-working exception with respect to a qualified retirement plan, left service from the corresponding employer in 2020 or 2023 and otherwise would have already had to have started RMDs from the plan.

Re: RMD start dates

VolvoGirl — Fri, 14 Nov 2025 01:13:09 GMT

lol, you’re right. I was frazzled by then.

Re: RMD start dates

rjs — Fri, 14 Nov 2025 01:42:49 GMT

My understanding is that the IRS applies the January 1 birthday rule if it benefits the taxpayer. So, for example, if your 65th birthday is January 1, 2026 you get the increased standard deduction for 2025. That's why Form 1040 for 2025 asks if you were "born before January 2, 1961." But having to take an RMD does not benefit the taxpayer, so if your 73rd birthday is January 1, 2026, you do not have to take an RMD for 2025.