Required Minimum Distribution at Age 74
At age 74, the 2026 IRS Uniform Lifetime distribution period is 25.5. Divide your retirement account balance as of December 31 last year by 25.5 to get this year's RMD - about 3.92% of the balance.
RMD at age 74 by balance (2026)
| Dec 31 balance | RMD | Per month |
|---|---|---|
| $250,000 | $9,804 | $817 |
| $500,000 | $19,608 | $1,634 |
| $1,000,000 | $39,216 | $3,268 |
The required share rises every year as the factor shrinks. At age 73 the factor was 26.5 (3.77%). At age 75 it falls to 24.6 (4.07%). See the full RMD calculator and Uniform Lifetime Table.
Age 74 RMD questions
What is the RMD factor for age 74?
For 2026 the IRS Uniform Lifetime Table distribution period at age 74 is 25.5. You divide your December 31 prior-year balance by 25.5, which works out to about 3.92% of the account.
When must I take the age-74 RMD?
By December 31 of the year you turn 74. The only exception is your very first RMD, which can be delayed to April 1 of the following year. Missing it triggers a 25% excise tax on the shortfall (10% if corrected within two years).
Does a Roth IRA have an RMD at 74?
No. Roth IRAs have no required minimum distribution for the original owner at any age. This factor applies to traditional IRAs and pre-tax workplace plans.