The typical American stops working around age 62, but the IRS does not force taxable withdrawals from tax-deferred retirement accounts until age 73 for those born 1951 through 1959. That leaves an 11-year span in 2026 between the end of work and the start of mandatory distributions. This briefing names that span the Retirement Tax Window Length (RTWL) and documents how federal statute widened it from roughly 8.5 years before 2020 to a scheduled 13 years by 2033, a 53% increase driven entirely by legislated increases in the required minimum distribution age.
By the numbers
- Current required beginning age for RMDs is 73 for individuals born 1951 through 1959 (Source: IRS RMD FAQs, updated Jan 29, 2026; IRS Pub 590-B, 2025 ed.).
- The RMD age is scheduled to rise to 75 for those born on or after Jan 1, 1960, effective 2033 (Source: SECURE 2.0 Act, P.L. 117-328; IRS Pub 590-B).
- Retirees report a median actual retirement age of 62 (Source: EBRI 2026 Retirement Confidence Survey; Gallup mean actual = 62, 2023).
- Workers expect a median retirement age of 65, roughly three years later than retirees actually leave (Source: EBRI 2026 Retirement Confidence Survey).
- The Pre-RMD Tax Window has widened +53%, from about 8.5 years pre-2020 to a scheduled 13 years from 2033 (Source: Q3 Advisors computation from IRS and EBRI/Gallup figures).
- Claiming Social Security at 62 with a full retirement age of 67 imposes a permanent 30% reduction to the worker’s own benefit (Source: SSA Benefits Planner, agereduction).
- Delaying Social Security to 70 with a full retirement age of 67 yields 124% of the primary insurance amount (Source: SSA Benefits Planner, 1960-delay).
- In 2021, 57% of new retired-worker beneficiaries claimed before age 66, down from 81% in 2010 (Source: CRS IF11115, drawing on SSA data).
RTWL is the number of years between when a typical American actually stops working and when the IRS forces the start of taxable required minimum distributions. Value by era: 8.5 years pre-2020, 10.0 years in 2020 to 2022, 11.0 years in 2023 to 2032, and 13.0 years from 2033. Methodology: RTWL(era) = statutory RMD required beginning age for that era minus a constant typical actual retirement age of 62 (verified median/mean). This is a financial-planning construct, not an official IRS, SSA, or CRS term.
The phrases “retirement tax window” and “RMD gap” are planning concepts. No primary federal source uses them as official terms. They describe a measurable and verifiable structural feature of the U.S. retirement system: a multi-year period in which many households have relatively low forced taxable income, bounded on one end by the age people typically stop working and on the other by the age at which the tax code compels withdrawals. Q3 Advisors maintains a dedicated resource on this concept at the retirement tax window.
What the required minimum distribution age is, and how it changed
A required minimum distribution (RMD) is the minimum amount the owner of a traditional IRA, SEP IRA, SIMPLE IRA, or employer retirement plan generally must withdraw each year once reaching the applicable age. The IRS states plainly that account owners “generally must start taking withdrawals from your traditional IRA, SEP IRA, SIMPLE IRA, and retirement plan accounts when you reach age 73” (Source: IRS Retirement plan and IRA required minimum distributions FAQs, last updated Jan 29, 2026).
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The age at which RMDs begin has moved three times in recent history through two federal laws. The SECURE Act of 2019, enacted December 20, 2019 as Division O of the Further Consolidated Appropriations Act, 2020 (P.L. 116-94), raised the age from 70.5 to 72 for individuals who reached 70.5 after December 31, 2019. The SECURE 2.0 Act of 2022, enacted December 29, 2022 as Division T of the Consolidated Appropriations Act, 2023 (P.L. 117-328), raised it again to 73 effective 2023, and set a further increase to 75 effective 2033 (Source: CRS IF12750; IRS Pub 590-B, 2025 ed.).
The RMD-age change sits in Section 107 of SECURE 2.0. Per IRS final regulations, “Section 107 of the SECURE 2.0 Act changes the age by reference to which the required beginning date is determined from 72 to either 73 or 75 (depending on an employee’s date of birth).” The statute reads: “For employees born on or after January 1, 1951, but before January 1, 1959, the applicable age is 73; and for employees born on or after January 1, 1960, the applicable age is 75” (Source: IRS Pub 590-B, reflecting TD 10001, 89 FR 58886).
| Era (tax years) | RMD age | Governing law | Birth cohort affected |
|---|---|---|---|
| 2019 and earlier | 70.5 | Pre-SECURE rule | Born before July 1, 1949 |
| 2020 to 2022 | 72 | SECURE Act (P.L. 116-94) | Born July 1, 1949 to Dec 31, 1950 |
| 2023 to 2032 | 73 | SECURE 2.0 (P.L. 117-328) | Born Jan 1, 1951 to Dec 31, 1959 |
| 2033 and later | 75 | SECURE 2.0 (P.L. 117-328) | Born on or after Jan 1, 1960 |
Source: IRS Publication 590-B (2025 ed.); CRS IF12750; SECURE Act P.L. 116-94; SECURE 2.0 Act P.L. 117-328.
The 1959 birth-year clarification
The literal statutory text created ambiguity for people born in 1959, who could be read as subject to both age 73 and age 75. IRS regulations and guidance treat those born in 1959 as applicable age 73; age 75 applies only to individuals born on or after January 1, 1960 (Source: CRS IF12750; IRS regs). The Treasury and IRS final regulations under Internal Revenue Code Section 401(a)(9) took effect January 1, 2025 (89 FR 58886).
Birth year determines the age, not the calendar year
The applicable RMD age is fixed by an individual’s date of birth, which the following table summarizes.
| Date of birth | Applicable RMD age |
|---|---|
| Before July 1, 1949 | 70.5 |
| July 1, 1949 to Dec 31, 1950 | 72 |
| Jan 1, 1951 to Dec 31, 1959 | 73 |
| On or after Jan 1, 1960 | 75 |
Source: CRS IF12750, corroborated by IRS final regulations.
Required beginning date mechanics
For IRA owners and 5-percent owners, the required beginning date is April 1 of the calendar year following the year the individual attains the applicable age, whether or not the person has retired. For other employer-plan participants, the required beginning date is April 1 of the year following the later of the year of reaching the applicable age or the year of retirement from the plan sponsor (Source: IRS Pub 590-B; IRS final regs). Because the first RMD can be deferred to April 1 of the following year, a person who reaches 73 in 2026 could take a first RMD by April 1, 2027, and then must take a second RMD by December 31, 2027 (Source: IRS RMD FAQs). Doubling up in one year is a documented consequence of this deferral.
When Americans actually retire
The lower boundary of the window is the age people stop working. Two long-running, named surveys converge on the same figure. The EBRI 2026 Retirement Confidence Survey reports that retirees left the workforce at a median age of 62, while current workers expect to retire at a median of 65; nearly half of retirees left earlier than they had planned (Source: EBRI/Greenwald Research, 2026 Retirement Confidence Survey, fielded online Jan 2 to 28, 2026, n=2,544). Gallup’s Economy and Personal Finance survey reports a mean actual retirement age of 62 in its 2023 wave, first reaching 62 in its 2014 poll, up from 57 in 1991 (Source: Gallup).
Gallup’s series shows the mean actual retirement age holding in a narrow 59-to-62 band since 2002, while the age nonretirees expect to retire climbed from 63 in 2002 to 66 in the 2020s (Source: Gallup, 2026 survey, “Nonretirees’ Worry Remains High”). That persistent gap of roughly three to five years between expectation and reality matters, because forced RMDs are keyed to a birthday, not to a plan. The EBRI finding that about 7 in 10 retirees leave before age 65, with the majority of early retirees citing reasons outside their control such as health, layoffs, and caregiving, is central context (Source: EBRI 2024 Retirement Confidence Survey).
| Survey / year | Statistic | Actual retirement age | Expected retirement age |
|---|---|---|---|
| Gallup 1991 | Mean | 57 | |
| Gallup 2014 | Mean | 62 | |
| Gallup 2018 | Mean | 61 | 66 |
| Gallup 2021 | Mean | 62 | 64 |
| Gallup 2022 | Mean | 61 | 66 |
| Gallup 2023 | Mean | 62 | 66 |
| EBRI 2024 RCS | Median | 62 | 65 |
| EBRI 2026 RCS | Median | 62 | 65 |
Source: Gallup Economy and Personal Finance surveys; EBRI/Greenwald Research Retirement Confidence Surveys.
Working-longer trends complicate but do not overturn the median. The labor force participation rate for ages 65 to 74 was 27.1% in 2024, and for ages 75 and older it was 8.6%, with BLS projecting rises to 29.6% and 10.2% respectively (Source: BLS Employment Projections; Monthly Labor Review, 2024). Pew Research, citing BLS Current Population Survey data, notes that 19% of adults 65 and older were employed in 2023 versus 11% in 1987, and among those 75 and older, 9% were employed versus 4% in 1987, the fastest-growing workforce age group (Source: Pew Research Center, Dec 14, 2023). Even so, the central tendency for the age of full retirement has stayed near 62 across decades.
The Social Security claiming decision inside the window
Social Security claiming is a separate choice from stopping work, and it shapes taxable income within the window. Full retirement age (FRA) is 67 for people born 1960 or later, having risen from 65 for those born 1937 or earlier and 66 for those born 1943 to 1954 (Source: SSA OACT Normal Retirement Age; CRS IF12323). The earliest eligibility age for retired-worker benefits is 62, and delayed retirement credits stop accruing at 70 (Source: SSA Program Explainer: Benefit Claiming Age).
The dollar consequences are fixed by formula. Claiming at 62 with an FRA of 67 imposes a permanent 30% reduction to the worker’s own primary benefit. Claiming at 70 yields 124% of the primary insurance amount, reflecting 36 months of delayed retirement credits at 8% per year (Source: SSA Benefits Planner, agereduction and 1960-delay). A spouse’s benefit claimed at 62 against an FRA of 67 is reduced 35% (Source: SSA agereduction).
| Claiming age (FRA 67) | Percentage of primary insurance amount |
|---|---|
| 62 | 70% |
| 67 (FRA) | 100% |
| 70 | 124% |
Source: SSA Benefits Planner, Retirement Age and Benefit Reduction; SSA Delayed Retirement Credits.
Americans are claiming later than they used to
The claiming-age distribution has shifted materially toward later ages. In 2010, 52% of new retired-worker beneficiaries claimed at 62 and 81% claimed before 66. By 2021, of roughly 2.7 million new retired-worker beneficiaries, 29% claimed at 62, 57% claimed before 66, about 25% claimed at 66, and 18% were 67 or older (Source: CRS IF11115, drawing on SSA data). SSA confirms a continuing decline since 2003 in the share claiming at 62 and a rise in the share claiming at FRA (Source: SSA Program Explainer: Benefit Claiming Age). The average claiming age rose from 63.6 in 2008 to 64.7 for men and 64.6 for women in 2018 (Source: SSA Program Explainer).
| Metric | 2010 | 2021 |
|---|---|---|
| Share claiming at age 62 | 52% | 29% |
| Share claiming before age 66 | 81% | 57% |
Source: CRS IF11115, drawing on SSA data.
The stock of beneficiaries reflects decades of earlier claiming: 64% of the 48.6 million retired workers on the rolls received reduced benefits due to entitlement before FRA, with 66.9% of women and 61.0% of men receiving reduced benefits (Source: SSA Fast Facts and Figures About Social Security, 2023). The interaction between when Social Security starts and when RMDs start is a core reason the window matters. Both streams eventually raise taxable income, and both can push a household into higher brackets, higher Medicare premiums, and greater taxation of benefits. Q3 Advisors covers those adjacent topics in taxation of Social Security benefits 2026 and Medicare IRMAA 2026 brackets and premiums.
The index: measuring the Pre-RMD Tax Window
Combining the two verified boundaries produces the Retirement Tax Window Length. The formula is RTWL(era) = RMD required beginning age for the era minus the typical actual retirement age, held constant at 62.
| Era | RMD age | Retirement age | RTWL (years) |
|---|---|---|---|
| Pre-2020 | 70.5 | 62 | 8.5 |
| 2020 to 2022 (SECURE Act) | 72 | 62 | 10.0 |
| 2023 to 2032 (SECURE 2.0) | 73 | 62 | 11.0 |
| 2033 and later (SECURE 2.0) | 75 | 62 | 13.0 |
Source: Q3 Advisors computation from IRS Pub 590-B, CRS IF12750, EBRI 2026 RCS, and Gallup.
As the RMD age climbed from 70.5 to 72 to 73 to 75, the window widened from 8.5 to 13.0 years, a net increase of 4.5 years, or +53%, computed as (13 minus 8.5) divided by 8.5. The entire widening is attributable to statutory RMD-age increases; the retirement-age input held steady at about 62 across the same decades (Source: Q3 Advisors computation).
The adjusted variant: RTWL-max
Because the first RMD may be deferred to April 1 of the year after reaching the RMD age, the effective low-forced-income runway can be roughly one year longer. On that basis the window is approximately 9.5 years pre-2020, 11 years in 2020 to 2022, 12 years in 2023 to 2032, and 14 years from 2033 (Source: Q3 Advisors computation from IRS RMD FAQs).
Worked example: a household that retires at 62 in 2026
Consider a hypothetical individual born in 1962 who stops working at 62 in 2024. Under current law, the applicable RMD age is 75 because the person was born after January 1, 1960, so RMDs are not required until 2037, with the first distribution deferrable to April 1, 2038. That is a window of roughly 13 to 14 years. If the same person instead delays Social Security to 70 (claiming in 2032), then from 2024 through 2031 there may be years of comparatively low taxable income, since neither Social Security nor RMDs have begun and wages have stopped. The characterization of that span as a period suited to Roth conversions or voluntary drawdowns is analytical, not an official agency designation, and any decision depends on an individual’s full tax situation. Q3 Advisors describes its process at Roth conversion services.
Worked example: the shorter window under prior law
By contrast, a person born in 1948 who retired at 62 faced the pre-2020 RMD age of 70.5, producing a window of about 8.5 years. The same retirement age paired with a lower RMD age gave that cohort roughly 4.5 fewer years of runway than the 2033 cohort will have, without any change in when people actually stop working (Source: Q3 Advisors computation).
Why the window is a planning consideration, not a windfall
A longer window is not automatically favorable. Taxable income deferred into later years can compound inside tax-deferred accounts and produce larger RMDs once they begin, which can interact with the taxation of Social Security benefits, Medicare income-related monthly adjustment amounts, the net investment income tax, and, for a surviving spouse, a compressed single-filer bracket structure. Q3 Advisors documents several of these interactions, including the net investment income tax (NIIT) 2026 and the widow’s penalty 2026. None of this constitutes a recommendation. It describes the structural features that make the window a subject of planning attention.
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Q3 Advisors is a registered investment adviser focused on retirement tax planning. This article is educational and is not advice; for guidance on your own circumstances, consult a qualified tax or financial professional.
Frequently asked questions
What is the retirement tax window?
It is a financial-planning concept describing the span of years between when a person actually stops working and when the IRS forces the start of taxable required minimum distributions. It is not an official IRS, SSA, or CRS term (Source: Q3 Advisors; derived from IRS and survey figures).
At what age do RMDs currently start?
Age 73 for individuals born 1951 through 1959. The IRS states owners “generally must start taking withdrawals” at age 73 (Source: IRS RMD FAQs, updated Jan 29, 2026).
Will the RMD age change again?
Yes. Under SECURE 2.0, the RMD age rises to 75 for individuals born on or after January 1, 1960, effective 2033 (Source: SECURE 2.0 Act P.L. 117-328; IRS Pub 590-B).
What was the RMD age before 2020?
It was 70.5. The SECURE Act of 2019 raised it to 72, and SECURE 2.0 raised it to 73 and later 75 (Source: CRS IF12750).
How is my RMD age determined?
By your date of birth. Born before July 1, 1949: age 70.5. Born July 1, 1949 to Dec 31, 1950: age 72. Born 1951 to 1959: age 73. Born 1960 or later: age 75 (Source: CRS IF12750; IRS regs).
Which age applies if I was born in 1959?
Age 73. IRS regulations treat those born in 1959 as applicable age 73; age 75 applies only to individuals born on or after January 1, 1960 (Source: CRS IF12750; IRS final regs).
What is the required beginning date?
For IRA owners and 5-percent owners, it is April 1 of the year following the year of attaining the applicable age. For other plan participants, it is April 1 following the later of that age or retirement from the plan sponsor (Source: IRS Pub 590-B).
Can I delay my first RMD?
The first RMD may be deferred to April 1 of the year after you reach the applicable age. If you do, a second RMD is due by December 31 of that same year, so two distributions fall in one calendar year (Source: IRS RMD FAQs).
At what age do Americans actually retire?
The median actual retirement age is about 62. EBRI’s 2026 survey reports a retiree median of 62, and Gallup reports a mean of 62 in 2023 (Source: EBRI; Gallup).
How does that compare to when people expect to retire?
Workers expect a median retirement age of 65 (EBRI 2026), and Gallup nonretirees expect 66. Actual retirement consistently arrives earlier than expected (Source: EBRI; Gallup).
Why do people retire earlier than planned?
About 7 in 10 EBRI retirees retire before 65, and among early retirees roughly 7 in 10 cite reasons outside their control such as health, layoffs, or caregiving (Source: EBRI 2024 Retirement Confidence Survey).
How long is the retirement tax window in 2026?
About 11 years, computed as the current RMD age of 73 minus a typical actual retirement age of 62 (Source: Q3 Advisors computation).
How much has the window widened?
From about 8.5 years pre-2020 to a scheduled 13 years from 2033, an increase of 4.5 years or roughly 53% (Source: Q3 Advisors computation).
What drove the widening?
Entirely the statutory increases in the RMD age from 70.5 to 75. The retirement-age input held steady at about 62 (Source: Q3 Advisors computation).
What is the earliest age to claim Social Security?
Age 62. The latest age at which delayed retirement credits accrue is 70 (Source: SSA Program Explainer: Benefit Claiming Age).
What is full retirement age?
It is 67 for people born 1960 or later, and 66 rising by two months per birth year for those born 1955 through 1959 (Source: SSA OACT Normal Retirement Age).
How much is Social Security reduced if I claim at 62?
With an FRA of 67, claiming at 62 imposes a permanent 30% reduction to your own benefit (Source: SSA Benefits Planner, agereduction).
How much does delaying to 70 increase Social Security?
With an FRA of 67, claiming at 70 yields 124% of your primary insurance amount, reflecting 8% per year in delayed retirement credits (Source: SSA Benefits Planner, 1960-delay).
Are Americans claiming Social Security later than before?
Yes. The share of new retired-worker beneficiaries claiming at 62 fell from 52% in 2010 to 29% in 2021 (Source: CRS IF11115).
What share of retired workers receive reduced Social Security benefits?
64% of the 48.6 million retired workers on the rolls received reduced benefits due to claiming before FRA, at 66.9% of women and 61.0% of men (Source: SSA Fast Facts and Figures, 2023).
Does delaying Social Security affect the tax window?
It can. A retiree who stops work at 62 but delays Social Security to 70 may have low taxable income for much of the window, since neither wages, Social Security, nor RMDs are flowing. The planning implications depend on the full tax picture and are analytical, not an official agency term (Source: Q3 Advisors; SSA).
Is the retirement tax window an official government term?
No. Neither the IRS, SSA, nor CRS uses “retirement tax window” or “RMD gap” as an official term. Both are planning constructs derived from verified RMD-age and retirement-age figures (Source: Q3 Advisors).
Do older Americans keep working past retirement age?
A growing share does. In 2024 the labor force participation rate was 27.1% for ages 65 to 74 and 8.6% for ages 75 and older (Source: BLS). Pew reports 19% of adults 65 and older were employed in 2023 versus 11% in 1987 (Source: Pew Research Center).
Sources
IRS, Retirement plan and IRA required minimum distributions FAQs (last updated Jan 29, 2026), https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs.
IRS Publication 590-B (2025 ed.), https://www.irs.gov/publications/p590b.
Congressional Research Service, IF12750, Required Minimum Distribution (RMD) Rules for Original Owners of Retirement Accounts, https://www.everycrsreport.com/reports/IF12750.html.
SECURE Act of 2019 (P.L. 116-94); SECURE 2.0 Act of 2022 (P.L. 117-328).
IRS final regulations under IRC 401(a)(9), TD 10001, 89 FR 58886 (effective Jan 1, 2025).
EBRI/Greenwald Research, 2026 and 2024 Retirement Confidence Surveys, https://www.ebri.org.
Gallup Economy and Personal Finance surveys (2014, 2018, 2021, 2022, 2023, 2026), https://news.gallup.com.
SSA OACT Normal Retirement Age, https://www.ssa.gov/oact/progdata/nra.html; SSA Benefits Planner (agereduction, delayret, 1960, 1960-delay), https://www.ssa.gov/benefits/retirement/planner/; SSA Program Explainer: Benefit Claiming Age, https://www.ssa.gov/policy/docs/program-explainers/benefit-claiming-age.html; SSA Fast Facts and Figures About Social Security, 2023.
CRS IF11115, Social Security Retirement Benefit Claiming Age, https://www.everycrsreport.com/reports/IF11115.html; CRS IF12323, The Social Security Retirement Age.
BLS Employment Projections and Monthly Labor Review (2024); Pew Research Center, The growth of the older workforce (Dec 14, 2023).
Federal Reserve, Economic Well-Being of U.S. Households in 2023.
About the author
Disclaimer
This material is provided by Q3 Advisors, a registered investment adviser, for informational and educational purposes only. It is not investment, legal, or tax advice, nor a recommendation or solicitation to buy or sell any security or to adopt any strategy. Information is believed to be from reliable sources as of the dates cited, but its accuracy is not guaranteed and figures are subject to change. Past performance does not guarantee future results, and the value of investments can go down as well as up. Registration with the SEC or a state does not imply a certain level of skill or training. See Q3 Advisors’ Form ADV Part 2A for information on services, fees, and conflicts of interest. Readers should consult their own qualified tax, legal, or financial advisor before making any decisions.
