The basic rule
The IRS states that owners generally must begin required minimum distributions from traditional IRAs and many employer retirement plans at age 73 under current rules. Covered accounts include traditional IRAs, SEP and SIMPLE IRAs, 401(k), 403(b), 457(b), profit-sharing, and other defined-contribution plans.
Roth IRAs and designated Roth accounts do not require lifetime distributions for the original owner under current IRS guidance, although beneficiary rules can apply after the owner's death.
Why the first-year deadline deserves attention
For many IRAs, the first RMD is due by April 1 of the year after the year the owner reaches the applicable age. Subsequent distributions are generally due by December 31. Delaying the first distribution until the following year can result in two taxable distributions during that calendar year.
Employer-plan timing may differ. Some plans allow a participant who is still working to delay distributions until retirement, but exceptions and the plan's own terms matter. Each account should be verified rather than treated as identical.
Turn the rule into a planning calendar
List every retirement account, its owner, year-end balance, plan administrator, beneficiary, and expected first distribution date. Confirm the calculation and deadline with the custodian, plan administrator, and qualified tax professional.
Then place the expected withdrawals beside Social Security, pensions, other income, charitable plans, and anticipated expenses. The point is not merely to satisfy a deadline; it is to see how required income fits the broader tax and cash-flow picture.
Authoritative sources
Rules and official guidance can change. Review the current source and consult the appropriate professional for your circumstances.