TSP Required Minimum Distribution Age: 73 vs 75 Under SECURE 2.0

Your RMD Age Depends on When You Were Born

The SECURE 2.0 Act changed the age at which you must start taking Required Minimum Distributions from your Thrift Savings Plan. The new rules split federal retirees into two groups based on birth year:

• Born 1951-1959: RMDs begin at age 73.
• Born 1960 or later: RMDs begin at age 75.

Your first RMD is due by April 1 of the year following the year you turn 73 (or 75). Every subsequent RMD must be taken by December 31 of each calendar year. The RMD amount is calculated by dividing your TSP balance as of December 31 of the prior year by the IRS life expectancy factor for your age.

There's an important exception for late-career federal employees: if you're still actively employed by the federal government when you reach your RMD age, you're exempt from taking distributions until April 1 of the year following the year you actually retire. This "still working" exception means a 74-year-old federal employee doesn't owe RMDs from the TSP while they remain on the federal payroll.

The Roth TSP RMD Exemption

Starting with tax year 2024, Roth balances in the TSP are entirely exempt from lifetime RMDs. This is a significant shift from the pre-SECURE 2.0 rules, which required RMDs from the Roth TSP even though the distributions were tax-free.

Under the current rules, only your traditional (pre-tax) TSP balance counts toward RMD calculations. Your Roth TSP balance can sit untouched and continue growing tax-free for as long as you live.

This creates a meaningful planning opportunity for federal employees still working. If you've been contributing to the traditional TSP, consider shifting future contributions to the Roth side — especially in years when your marginal rate is lower than you expect it to be in retirement. Every dollar in the Roth TSP is a dollar that doesn't generate a forced taxable distribution later.

For retirees who have already separated, a Roth in-plan conversion lets you move traditional TSP money to the Roth side. You'll pay income tax on the converted amount in the year of conversion, but the money then grows and distributes tax-free with no RMD obligation.

The Super Catch-Up: Ages 60-63

SECURE 2.0 introduced an enhanced catch-up contribution window for participants turning 60, 61, 62, or 63 during the calendar year. For 2026, the limits stack like this:

• Standard elective deferral limit (all ages): $24,500
• Standard catch-up (ages 50-59 and 64+): $8,000, for a combined maximum of $32,500
• Super catch-up (ages 60-63 only): $11,250, for a combined maximum of $35,750

The super catch-up window is narrow — just four years. If you turn 60 in 2026, you have until the year you turn 63 to take advantage of the higher limit. After 64, you drop back to the standard $8,000 catch-up.

There's a catch for higher earners. Starting in 2026, if your prior-year FICA wages from TSP-eligible employment exceeded $150,000, all catch-up contributions must be made as Roth contributions. You can't direct them to the traditional TSP. This is the mandatory Roth catch-up rule under SECURE 2.0, and the TSP enforces it automatically based on your W-2 Box 3 wages from the prior year.

For a GS-15 Step 10 in the Washington DC locality area, base plus locality pay exceeds $150,000, so this rule will apply to most senior employees.

Timing RMDs With Your FERS Pension

RMDs from the TSP interact with your other retirement income streams in ways that affect your tax bracket. A federal retiree's income typically comes from three sources: the FERS pension, Social Security, and TSP withdrawals. All three are at least partially taxable.

The pension is taxable as ordinary income (minus the small exclusion ratio for your after-tax contributions). Social Security becomes partially taxable once your combined income exceeds threshold amounts. And traditional TSP distributions are fully taxable as ordinary income.

RMDs can push you into a higher bracket if the mandatory withdrawal, combined with your pension and Social Security, exceeds the next bracket boundary.

Some retirees manage this by taking voluntary TSP withdrawals in their early 60s — before RMDs kick in — to draw down the traditional balance while their total income is lower. This strategy is especially relevant during the period between FERS retirement and Social Security claiming, when taxable income may be lower than it will be after all three income streams are active.

First-Year RMD Trap

Your first RMD allows a grace period: you can delay it until April 1 of the following year. But the second RMD is still due by December 31 of that same year. Delay your first RMD and you'll have two RMDs in a single tax year — potentially doubling the taxable impact.

For a retiree with a $500,000 traditional TSP balance at age 73, the first RMD would be roughly $18,870 (using the IRS Uniform Lifetime Table divisor of 26.5). Doubling that in one year means $37,740 of additional taxable income on top of your pension and any Social Security.

Most tax professionals recommend taking the first RMD in the year it's actually due rather than using the April 1 grace period, specifically to avoid the double-RMD year.

Penalty for Missing an RMD

Under SECURE 2.0, the penalty for failing to take an RMD dropped from 50% to 25% of the shortfall amount. If you correct the missed RMD within two years (the "correction window"), the penalty drops further to 10%.

The TSP does issue reminders, but the responsibility for calculating and requesting the correct amount is yours. The TSP website provides an RMD calculator, and the annual statement shows your balance as of December 31 — the figure used for the next year's calculation.

For the full picture of how TSP distributions fit alongside your FERS annuity calculation, the FERS Annuity Guide walks through the complete retirement income framework.

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