Required minimum distributions from traditional retirement accounts at age 73 can lift provisional income above IRS thresholds, making a portion of Social Security benefits subject to federal income tax.
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RMDs at 73 can push Social Security benefits into taxable range
Retirees who turn 73 with money in traditional IRAs or 401(k)s face mandatory annual withdrawals that can push part of their Social Security benefits into taxable territory, according to IRS rules governing required minimum distributions.
The IRS requires account holders to begin taking required minimum distributions by April 1 of the year after turning 73, with subsequent withdrawals due by Dec. 31 each year. The amount is calculated by dividing the account's prior year-end fair market value by a life expectancy factor from IRS tables, per IRS Publication 590-B. The RMD age was 72 before 2023 and 70½ before 2020, reflecting changes under the SECURE 2.0 Act of 2022.
The tax ripple effect flows through the provisional income formula, which adds adjusted gross income, tax-exempt interest, and half of annual Social Security benefits. When that total exceeds $25,000 for single filers or $32,000 for married couples filing jointly, a portion of benefits becomes taxable. Because RMDs count toward adjusted gross income, forced withdrawals can push retirees over these thresholds even when the cash isn't needed for living expenses.
The stakes are measurable. Missing a required distribution triggers a 25 percent penalty on the amount not withdrawn — a $4,000 shortfall would cost $1,000. The penalty drops to 10 percent if the error is corrected within two years, per the IRS. For retirees who don't need the RMD cash, the combination of income tax on the withdrawal plus potential taxation of Social Security benefits can erode a meaningful share of retirement income.
How the RMD math works
Consider a retiree who turned 74 with an IRA worth $205,000 at the prior year-end. Dividing that balance by the IRS Uniform Lifetime Table factor of 25.5 for a 74-year-old yields a required withdrawal of $8,039.21. That amount lands on the tax return as ordinary income, raising adjusted gross income and potentially pushing provisional income above the Social Security taxation thresholds. A different table applies when the account's sole beneficiary is a spouse more than 10 years younger.
Account holders with multiple IRAs may aggregate their RMD amounts and withdraw the total from one account or a portion from each, according to IRS rules. However, different rules apply to inherited IRAs, where the SECURE Act of 2019 eliminated the stretch IRA strategy for many beneficiaries and imposed a 10-year distribution window for certain designated beneficiaries.
Roth accounts sidestep the RMD trigger
Roth IRAs and Roth 401(k)s do not require minimum distributions during the account owner's lifetime, and qualified Roth withdrawals do not count toward adjusted gross income. That means Roth distributions won't push provisional income higher or trigger taxation of Social Security benefits through the RMD mechanism.
For retirees still below age 73, a Roth conversion can shrink or eliminate future RMDs. The tradeoff is immediate: the converted amount is taxed as ordinary income in the year of conversion, which temporarily raises adjusted gross income and could make some Social Security benefits taxable that year. For many retirees, however, a one-time tax hit may be preferable to repeated taxation of both RMDs and Social Security benefits in future years.
The RMD rules apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, and most employer-sponsored plans such as 401(k)s. Certain qualified plans allow participants who are still working to defer RMDs until retirement, even past age 73, though this deferral generally doesn't apply to IRAs or plans from previous employers.
Retirees approaching 73 should review their account mix and projected income well before the first RMD deadline. The IRS publishes worksheets and tables that simplify the calculation, and account custodians typically compute the required amount automatically. But understanding how RMDs interact with Social Security taxation can help retirees decide whether a Roth conversion or adjusted withdrawal timing makes sense for their situation. Tax rules and thresholds can change, so readers should verify current figures against the latest IRS guidance.
This article is for informational purposes only and does not constitute professional advice.
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