Account guide

9 Retirement Account Types: Which Require an RMD?

Not every retirement account works the same way. This guide explains each account type — what it is, who typically has one, why you might have one, and whether the IRS requires minimum withdrawals.

Quick reference

Account typeRMD required?
Traditional IRAYes
401(k)Yes
403(b)Yes
457(b)Yes
SEP IRAYes
SIMPLE IRAYes
Roth IRANo (owner)
Roth 401(k)No (owner)
Inherited IRAYes

7 accounts that require RMDs

If you own one of these, you must withdraw a minimum amount each year after reaching age 73 or 75.

  1. 1

    Traditional IRA

    The most common personal retirement account. Contributions are often tax-deductible; withdrawals in retirement are taxed as ordinary income.

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  2. 2

    401(k) Plan

    The standard employer retirement plan at most U.S. companies. Pre-tax contributions lower your paycheck today; RMDs apply in retirement.

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  3. 3

    403(b) Plan

    The nonprofit and public-sector cousin of the 401(k). Common among teachers, nurses, and charity employees.

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  4. 4

    457(b) Plan

    Government and public-sector deferred comp plan. Often paired with a pension; still subject to RMDs in retirement.

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  5. 5

    SEP IRA

    Popular small-business retirement plan. Employer-funded; RMD rules match Traditional IRAs.

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  6. 6

    SIMPLE IRA

    Small-business plan with required employer contributions. RMD rules align with Traditional IRAs.

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  7. 7

    Inherited IRA

    Not an account you open — one you inherit. SECURE Act rules determine how fast you must withdraw.

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2 accounts with no lifetime RMD (for the owner)

These accounts offer relief from annual withdrawal requirements — but inherited accounts may still have rules.

  1. 8

    Roth IRA

    After-tax retirement account with tax-free withdrawals. Original owners never take lifetime RMDs.

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  2. 9

    Roth 401(k)

    Employer Roth option. No owner RMDs since 2024 — a major SECURE 2.0 change.

    Learn more →

Not sure which account you have?

Check your most recent statement — the account type is usually listed at the top. Most people with a workplace plan have a 401(k) or 403(b); personal accounts are often Traditional or Roth IRAs.

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For education only. This is not tax, legal, or financial advice. Talk to a qualified professional about your situation.