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Last updated: July 23, 2026 · By White Metal Resources Editorial
Quick answer: Required minimum distribution planning around a precious metals IRA works the same way it does for any other traditional IRA. The withdrawal starts at age 73 today, rising to 75 in 2033 for anyone born in 1960 or later. Each year's dollar figure is the prior December 31 fair market value divided by an IRS life expectancy factor from Publication 590-B.
The tax planning happens in the years before the first RMD, not after. The divisor shrinks with age, so the taxable share of the balance climbs into a saver's late 80s and 90s.
Three moves matter. Time partial Roth conversions during the pre-RMD window. Watch how taxable income lifts Medicare Part B and Part D premiums two years later. Choose whether the settlement will run as cash or as physical coins and bars. A Roth IRA has no lifetime RMD, which is why it is the center of most conversion plans.
Short on time? The essentials
- A traditional silver, platinum, palladium, or gold IRA follows the same federal RMD rules as any other traditional IRA under Internal Revenue Code Section 401(a)(9).
- The start age is 73 for savers born from 1951 through 1959, and rises to 75 in 2033 for savers born in 1960 or later.
- The first RMD may be delayed to April 1 of the year after the start age is reached, but every RMD after that is due by December 31.
- Each annual figure equals the prior December 31 fair market value divided by an IRS divisor drawn from Publication 590-B, Appendix B.
- The Uniform Lifetime Table divisor drops from 26.5 at age 73 to 8.9 at age 95, so the RMD as a share of the balance more than triples across those years.
- An RMD can settle in cash after the depository sells the metal, or in kind by shipping coins and bars; both settle on Form 1099-R at fair market value.
- A missed RMD triggers a 25 percent federal excise tax under IRC Section 4974, cut from 50 percent by the SECURE 2.0 Act.
- The correction window drops that 25 percent to 10 percent when the shortfall is fixed and IRS Form 5329 is filed on time.
- A Roth IRA has no lifetime RMD, which makes partial Roth conversions during the pre-RMD window the most direct planning tool.
- Higher taxable income from an RMD can push Medicare Part B and Part D premiums into a surcharge bracket two years later, so the taxable slice matters beyond ordinary tax.
This page pulls the required minimum distribution rules and the practical tax planning around them into one place, framed for a saver who holds silver, platinum, palladium, or gold inside a self-directed IRA. Every number here traces to an IRS publication, a statute, or a specific federal source, cited inline. No forecast is made about metal prices.
What does RMD tax planning cover on a precious metals IRA?
RMD tax planning covers the choices that keep the tax bill on a mandatory withdrawal predictable and as small as the rules allow. It is separate from the mechanics of taking the RMD itself. The mechanics run the same way for a metals account as for any other traditional IRA.
Three planning threads run in parallel. The first is the timing of income across years. A Roth conversion done at 68 lands in a different tax bracket than an RMD taken at 76.
The second is the settlement route, cash or in kind, which affects fees and the tax basis of any metal that leaves the vault. The third is the second order effects: Medicare Part B and Part D premiums, state income tax, and the shape of a surviving spouse's return.
Worth knowing: a Roth IRA has no lifetime RMD for the original owner. That single rule is the axis around which almost every conversion strategy turns.
The start age and the planning window it opens
The required minimum distribution start age is 73 for owners who reach 72 after December 31, 2022 and who reach 73 before January 1, 2033. It rises to 75 starting in 2033 for owners born in 1960 or later. Individuals born in 1959 begin at 73, not 75, per the final IRS regulations on the transition rule (source: IRS RMD FAQs).
The gap between age 59.5, when the early withdrawal penalty ends, and the start age is the pre-RMD planning window. For a saver born in 1955, that window runs about 13 and a half years. For a saver born in 1962, it is about 15 and a half years. The window is when partial Roth conversions and income smoothing can move future tax without triggering the extra 10 percent penalty tax on early distributions.
| Birth year | RMD start age | Pre-RMD planning window |
|---|---|---|
| 1950 or earlier | 72 (prior rule under original SECURE Act) | Age 59.5 to age 72, about 12.5 years |
| 1951 to 1958 | 73 | Age 59.5 to age 73, about 13.5 years |
| 1959 | 73 (per final IRS transition regulations) | Age 59.5 to age 73, about 13.5 years |
| 1960 or later | 75, starting in 2033 | Age 59.5 to age 75, about 15.5 years |
Source: IRS Required Minimum Distributions FAQs; IRS Publication 590-B; SECURE 2.0 Act of 2022. Checked June 2026.
How the annual RMD dollar figure is set
The annual RMD equals the prior December 31 fair market value of the account divided by a life expectancy divisor from an IRS table. For a precious metals IRA, the numerator is the value the custodian reports on Form 5498, which is the market value of the coins and bars on the year end date, not the price paid.
Most owners use the Uniform Lifetime Table, published as Appendix B, Table III of Publication 590-B. The Joint Life and Last Survivor Expectancy Table (Table II) applies when the sole beneficiary is a spouse more than ten years younger. The Single Life Expectancy Table (Table I) applies to most beneficiaries after the owner dies. All three tables sit in the same appendix (source: IRS Publication 590-B).
The calculator below applies the IRS Uniform Lifetime Table divisor. Enter a prior December 31 balance and an age to see the current year's minimum.
Precious metals IRA required minimum distribution (RMD) estimator
Once required minimum distributions begin (age 73 now, 75 starting 2033), you divide last year-end balance by an IRS life-expectancy factor. Most states tax the result as ordinary income, on top of federal tax. You can take a precious metals IRA RMD in cash or in metal.
Estimate only, not tax advice. Uses the IRS Uniform Lifetime Table (most owners). A spouse more than 10 years younger and sole beneficiary uses a different table. Roth IRAs have no lifetime RMD. Sources: IRS Publication 590-B (Table III); IRS RMD FAQs. Consult your tax advisor.
Why the RMD share climbs each year after age 73
The divisor shrinks each year, so a fixed balance would yield a larger RMD every year even if nothing else changed. That structural rise is why an RMD taken at 90 will be a much bigger slice of the account than an RMD taken at 73, and why the pre-RMD window matters so much.
The Uniform Lifetime Table divisor at age 73 is 26.5. It falls to 24.6 at age 75, 20.2 at age 80, 16.0 at age 85, 12.2 at age 90, and 8.9 at age 95. Converted into a share of the account, that is roughly 3.8 percent at 73, 4.1 percent at 75, 5.0 percent at 80, 6.3 percent at 85, 8.2 percent at 90, and 11.2 percent at 95.
| Age | IRS divisor | RMD as percent of prior year end balance |
|---|---|---|
| 73 | 26.5 | 3.77 percent |
| 75 | 24.6 | 4.07 percent |
| 80 | 20.2 | 4.95 percent |
| 85 | 16.0 | 6.25 percent |
| 90 | 12.2 | 8.20 percent |
| 95 | 8.9 | 11.24 percent |
Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime Table). Checked June 2026.
Cash or in kind: which settlement fits a tax plan?
A precious metals IRA can settle an RMD in two ways. In a cash distribution, the depository sells enough silver, platinum, palladium, or gold to raise the RMD amount, and the custodian sends the cash. In an in-kind distribution, the depository ships physical coins or bars, and the account is charged the fair market value of what was sent.
Both routes trigger the same ordinary income tax. The IRS treats the fair market value on the distribution date as the taxable amount, whether that value arrived as a wire or as an insured shipment (source: IRS Publication 590-B). The reporting is on Form 1099-R either way, and the tax is due for the year of the distribution.
The tax planning difference is not the amount taxed. It is the cost of getting there. A cash route pays the dealer buyback spread on the way out and, if metal is later repurchased outside the IRA, again on the way in. An in-kind route skips the sale spread but adds shipment and insured freight, and the coins or bars arrive with a fresh basis equal to that same fair market value.
| Feature | Cash distribution | In kind distribution |
|---|---|---|
| What leaves the vault | Cash proceeds after the depository sells metal | The physical coins or bars themselves |
| Amount taxed | Fair market value of the metal sold, as ordinary income | Fair market value of the metal shipped, as ordinary income |
| Tax form | Form 1099-R for the distribution year | Form 1099-R for the distribution year |
| Extra cost | Dealer buyback spread at the depository | Insured shipment and delivery fees |
| Basis of retained metal | Not applicable, since cash comes out | Fresh basis equal to the fair market value on the distribution date |
| Best fit | Retirees who need spending money and do not want to store metal at home | Retirees who want to keep the metal, avoid the sale spread, and store or sell later |
Source: IRS Publication 590-B; IRS Form 1099-R Instructions. Checked June 2026.
A step by step routine for each RMD year
The steps below are the routine most owners run every calendar year once the RMD age is reached. They keep the account compliant and give the tax preparer clean data.
- Confirm your age and start rule. Check whether the year is your first RMD year and note whether you plan to use the April 1 grace date for the first payment.
- Pull the prior December 31 fair market value. Read the number the custodian reports on Form 5498 for the previous year and keep the statement with your tax file.
- Look up the divisor. Use the Uniform Lifetime Table in Publication 590-B Appendix B, or the Joint Life table if your sole beneficiary is a spouse more than ten years younger.
- Divide balance by divisor. The result is the minimum distribution for the year; you may take more, but the excess does not reduce a future RMD.
- Choose cash or in kind. Weigh the dealer buyback spread against shipment and insurance, and confirm the depository can execute either route on your timeline.
- Set aside tax at the source or from other funds. Ask the custodian to withhold federal tax from the distribution or plan an estimated payment to avoid an underpayment penalty.
- Complete the distribution before December 31. The first RMD may go until April 1 of the following year, but every RMD after that must land by year end.
- Reconcile the 1099-R. Match the Form 1099-R total to your records when it arrives the following January, and share the form with your tax preparer.
Picture a saver born in 1953 who reaches age 73 this tax year and holds a traditional precious metals IRA. Suppose the custodian reported a prior December 31 fair market value of $200,000 on Form 5498. The saver has no spouse who is more than ten years younger, so the Uniform Lifetime Table applies.
- Look up age 73 in the Uniform Lifetime Table. The IRS divisor is 26.5.
- Divide the prior year end balance by the divisor: $200,000 divided by 26.5 equals $7,547.17 for the year.
- The saver must take at least $7,547.17 by December 31, or by April 1 of the following year if this is the first RMD year and that grace is elected.
- The full $7,547.17 lands on Form 1099-R as ordinary income, whether the depository sold silver and wired cash, or shipped coins.
- Any amount above the minimum is allowed and still taxable at ordinary rates. It does not lower next year's RMD.
The figure is illustrative. Actual balances change with metal prices and prior withdrawals, and the divisor changes each year. This is not tax advice; consult a licensed tax professional for your situation.
Partial Roth conversions during the pre-RMD window
A Roth IRA has no lifetime RMD for the original owner. Converting part of a traditional precious metals IRA to a Roth in the years before the start age moves future RMD income out of the required column. The price is ordinary income tax on the converted amount in the conversion year.
Two mechanical points anchor the plan. First, a conversion in a given year raises that year's adjusted gross income by the converted dollar amount, so the size of the conversion is a tax bracket problem. Second, once the RMD age is reached, the RMD itself must be taken first in the year of any subsequent conversion; only the amount above the RMD may convert (source: IRS Publication 590-B).
Metal is not a special asset for this purpose. A conversion inside a self-directed metals IRA moves the fair market value of the coins or bars on the conversion date, and that value lands as ordinary income for the year. The metal itself can stay in the same depository, retitled to the Roth account.
The trade-off: a Roth conversion prepays tax now to remove a future RMD. It pays off only if the future tax rate on the RMD would be higher, or if it improves the surviving spouse's or heirs' position. A licensed tax advisor is the right party to run those numbers for your household.
Medicare surcharges, state tax, and the stacked cost of an RMD
The federal ordinary income tax on an RMD is the visible cost. Two other layers can matter, and both are worth checking before the year end.
The first is the income related monthly adjustment amount, known as IRMAA, that Medicare uses to set higher Part B and Part D premiums for beneficiaries with modified adjusted gross income above the annual thresholds. IRMAA looks two years back, so an RMD taken this year can raise the monthly Medicare premium two years from now (source: Social Security Administration, Medicare premiums).
The second is state income tax. Most states tax IRA distributions as ordinary income for residents, though the rules vary. See how state taxes apply to IRA distributions for the state by state view. A retirement move across state lines can change the after tax RMD, and the timing of the move relative to the distribution date is often what controls the answer.
A Roth IRA sidesteps both layers on the distribution side, because a qualified Roth withdrawal is not taxable income. That is another reason Roth conversions get so much attention in RMD planning, well before the account holder crosses into the RMD age band.
The excise tax that follows a missed distribution
Missing an RMD triggers a 25 percent federal excise tax on the shortfall under Internal Revenue Code Section 4974. The SECURE 2.0 Act cut that penalty from 50 percent to 25 percent for tax years after 2022 (source: IRS RMD FAQs).
The rate falls to 10 percent when the missed amount is withdrawn and IRS Form 5329 is filed within the correction window set by SECURE 2.0. A reasonable cause waiver is also available on Form 5329, and the IRS retains discretion to abate the excise tax on a facts and circumstances basis. Keep the corrected distribution, the amended return, and the filed Form 5329 in one place, since the burden is on the taxpayer to show the miss was corrected.
For a metals account, the practical trap is that a shipment or a depository sale can take days to settle. Do not wait until December to trigger a large in-kind shipment; a shipping delay can push settlement into the following year and turn the miss from theoretical to real.
When RMD planning around metal works against you
Planning is not always the right move, and some savers gain little from adding metal moves to an RMD routine. The situations below are the common ones.
- A small balance against fixed fees. Setup, custodian, and storage fees are largely fixed. On a small account, the drag stays constant while the balance falls each year of distribution, so the fee percentage rises even as the RMD share of the balance rises.
- An RMD year that already sits at the top of a bracket. A partial Roth conversion added on top of an RMD can push modified adjusted gross income across the next IRMAA threshold. In that case, the surcharge two years out may erase the benefit of the conversion.
- A short remaining life expectancy. If a Roth conversion would take many years to break even on the prepaid tax, and the owner is not planning to leave a Roth to heirs, the traditional account may be the cleaner path.
- A depository schedule that cannot execute in December. An in kind shipment planned late in the year risks slipping past December 31, which turns a completed plan into a missed RMD. Set the deadline earlier.
- Chasing a metal price move. Nobody can predict where silver, platinum, palladium, or gold prices will go. An RMD plan built around expected price moves is not a plan; it is a guess with an IRS deadline attached.
If one of these situations describes you, the sensible move is often the least dramatic one: take the RMD in cash, stay with the routine, and keep the account clean for your spouse or heirs. There is no CTA in this section on purpose.
RMD planning questions, answered
What age do required minimum distributions start on a precious metals IRA?
The start age is 73 today for owners born from 1951 through 1959, and rises to 75 starting in 2033 for owners born in 1960 or later. Individuals born in 1959 begin at 73 under the final IRS transition regulations. A Roth IRA has no lifetime RMD for the original owner.
Can I combine RMDs across a precious metals IRA and a stock IRA?
Yes. The IRS lets an owner aggregate the RMDs of their traditional IRAs and take the total from any one or more of those IRAs. The rule does not extend across account types; a 401(k) RMD, for example, must come from that 401(k). Check with your tax advisor before you aggregate, since the accounts must all be traditional IRAs.
Does taking the RMD in physical metal avoid tax?
No. An in kind distribution of coins or bars is taxed on the fair market value of the metal on the distribution date, exactly as if the depository had sold the metal and wired cash. Form 1099-R reports the same fair market value either way, and both routes count toward the annual RMD.
What happens if I miss the RMD deadline?
A missed RMD triggers a 25 percent federal excise tax on the shortfall under IRC Section 4974. The rate falls to 10 percent when the missed amount is withdrawn and IRS Form 5329 is filed within the SECURE 2.0 correction window. A reasonable cause waiver is also available on Form 5329.
Can I convert my precious metals IRA to a Roth to avoid RMDs?
You can convert part or all of a traditional precious metals IRA to a Roth IRA in a given year, and the converted amount is treated as ordinary income for that year. Once the RMD age is reached, the year's RMD must come out first, and only the amount above the RMD may convert. A licensed tax advisor is the right party to size the conversion.
Does an RMD affect Medicare premiums?
It can. Medicare uses modified adjusted gross income from two years back to set Part B and Part D surcharges under IRMAA. A large RMD or Roth conversion in one year can push premiums higher two years later. Roth withdrawals do not count toward IRMAA when the account is qualified.
Can I use my RMD as a Qualified Charitable Distribution?
Yes, from an IRA, subject to the QCD rules. An owner age 70.5 or older may direct up to $105,000 per year in 2024 (indexed for inflation) from an IRA to a qualified charity, and that amount can satisfy the RMD while being excluded from taxable income. Confirm the current year limit and confirm the charity qualifies before you send funds.
How is the RMD calculated after a spouse or non spouse inherits the account?
Different rules apply. A surviving spouse can generally treat an inherited IRA as their own and follow the Uniform Lifetime Table. Most non spouse beneficiaries are subject to the SECURE Act 10 year rule, which requires the inherited account to be emptied by the end of the tenth year after the year of death. Consult the Publication 590-B beneficiary rules and a tax advisor before you elect a route.
Sources
- IRS, Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). Checked June 2026.
- IRS, Retirement Plan and IRA Required Minimum Distributions FAQs. Checked June 2026.
- IRS Newsroom, 2026 retirement plan and IRA limits (Notice 2025-67). Checked June 2026.
- IRS, Investments in collectibles in individually directed qualified plan accounts (Issue Snapshot). Checked June 2026.
- Cornell Legal Information Institute, 26 U.S.C. Section 408. Checked June 2026.
- Cornell Legal Information Institute, 26 U.S.C. Section 4974 (excise tax on missed distributions). Checked June 2026.
- Social Security Administration, Medicare premiums (IRMAA). Checked June 2026.
- SECURE 2.0 Act of 2022 (H.R. 2617, Division T). Checked June 2026.
