RMD at Age 73
The IRS Uniform Lifetime Table distribution period for age 73, worked dollar examples across common account balances, and the exact deadline rules that apply at this age under SECURE 2.0.
Want your exact RMD at age 73? Plug in your own balance.
Open the RMD calculator, preset to age 73 →Age 73 Uniform Lifetime Table divisor
Distribution period (divisor)
26.5
RMD as % of balance
3.77%
Table used
Uniform Lifetime
Source: IRS Publication 590-B Appendix B, Table III. This divisor applies to unmarried owners, married owners whose spouse isn't more than 10 years younger, and married owners whose spouse isn't the sole beneficiary.
RMD examples at age 73, by account balance
Balance ÷ 26.5 for six common account sizes:
| Account balance | Distribution period | Required minimum distribution | % of balance |
|---|---|---|---|
| $100,000 | 26.5 | $3,774 | 3.77% |
| $250,000 | 26.5 | $9,434 | 3.77% |
| $500,000 | 26.5 | $18,868 | 3.77% |
| $750,000 | 26.5 | $28,302 | 3.77% |
| $1,000,000 | 26.5 | $37,736 | 3.77% |
| $2,000,000 | 26.5 | $75,472 | 3.77% |
Balance is your account's value as of December 31 of the PRIOR calendar year, not today's balance. Run your own exact figure on the RMD calculator.
Is an RMD required at age 73?
Whether an RMD is actually due at age 73 depends on your birth year. If you were born 1951–1959, your SECURE 2.0 start age is 73, so you are already required to take RMDs. If you were born 1960 or later, your start age is 75, so you are not required to take an RMD at 73 yet.
RMD deadline at age 73
Age 73 is a SECURE 2.0 first-RMD age (for the 1951–1959 birth cohort). Your very first RMD carries a special deadline: you may delay it until April 1 of the year AFTER you turn 73, instead of the usual December 31. But delaying stacks two RMDs into that following calendar year — the one you deferred plus the next year's regular RMD — which usually pushes filers into a higher bracket or an IRMAA surcharge tier. Most retirees are better off taking the age-73 RMD by the normal December 31 deadline instead.
Confirm your exact first-RMD deadline by birth date on the first RMD deadline calculator. Missing the deadline triggers a 25% excise tax on the shortfall under IRC §4974 (10% if corrected promptly) — see the missed RMD penalty calculator.
When the Uniform Lifetime Table doesn't apply
The 26.5 divisor above assumes the default case. Two exceptions produce a different RMD at age 73:
- Spouse sole beneficiary, more than 10 years younger: use the Joint Life and Last Survivor Table instead — it produces a SMALLER RMD because it's based on two lives. See the RMD calculator, which applies it automatically, or IRS Pub 590-B Appendix B Table II.
- Beneficiary of an inherited account: use the Single Life Table and the SECURE Act's 10-year and eligible-designated-beneficiary rules instead — see the inherited IRA calculator.
Frequently asked questions
How much is my RMD at age 73?
Divide your retirement account balance as of December 31 of the prior year by the age-73 distribution period (divisor 26.5) from the IRS Uniform Lifetime Table. A $500,000 balance at age 73 produces an RMD of $18,868 (3.77% of the balance).
Is an RMD required at age 73?
Whether an RMD is actually due at age 73 depends on your birth year. If you were born 1951–1959, your SECURE 2.0 start age is 73, so you are already required to take RMDs. If you were born 1960 or later, your start age is 75, so you are not required to take an RMD at 73 yet.
What is the RMD deadline at age 73?
Age 73 is a SECURE 2.0 first-RMD age (for the 1951–1959 birth cohort). Your very first RMD carries a special deadline: you may delay it until April 1 of the year AFTER you turn 73, instead of the usual December 31. But delaying stacks two RMDs into that following calendar year — the one you deferred plus the next year's regular RMD — which usually pushes filers into a higher bracket or an IRMAA surcharge tier. Most retirees are better off taking the age-73 RMD by the normal December 31 deadline instead.
Does the Uniform Lifetime Table always apply at age 73?
No. Use the Uniform Lifetime Table (divisor 26.5 shown here) unless your spouse is your sole beneficiary for the entire year AND is more than 10 years younger than you — in that case the IRS Joint Life and Last Survivor Table applies instead and produces a smaller RMD. Beneficiaries of an inherited account use a separate Single Life Table.
Sources
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