Roth TSP RMD: The Rule That Cuts Your Required Withdrawal

Federal employees who hold both traditional and Roth money in the TSP often assume the required withdrawal is calculated on the whole account. It is not, and the difference shows up directly on a tax return.

The short answer: Your Roth TSP RMD is zero. Since 2024, Roth balances in the TSP are not subject to required minimum distributions, so only your traditional balance goes into the calculation. A Roth payment also does not count toward satisfying the amount owed on the traditional side.

Key Takeaways

• The TSP states plainly that Roth money in your account is not subject to RMDs, and that distributions of Roth money will not count toward satisfying your RMD (TSP, Taking money from your account).
• This took effect for tax year 2024 under SECURE 2.0, which removed the pre-death RMD requirement for designated Roth accounts in employer plans (TSP, SECURE 2.0).
• The required beginning date is April 1 of the year after you reach your RMD age and have left federal service — both conditions, not either one.
• RMD age is 73 for those born before 1960 and 75 for those born in 1960 or later (TSP).

How does the Roth TSP RMD calculation actually work?

There is no Roth TSP RMD. The TSP splits your account into a traditional balance and a Roth balance, and only the traditional balance enters the formula. The required amount is that traditional balance as of December 31 of the prior year, divided by a life expectancy factor from the IRS Uniform Lifetime Table (IRS Publication 590-B).

Your Roth balance sits outside that math entirely while you are alive. It still grows, and you can still take money from it, but the TSP does not require you to.

What does the difference look like in real numbers?

Consider a separated federal retiree who turns 73 in 2027 with $600,000 in the TSP: $450,000 traditional and $150,000 Roth. The Uniform Lifetime Table factor at age 73 is 26.5.

• Calculated on the traditional balance only: $450,000 ÷ 26.5 = $16,981.
• Calculated on the full account: $600,000 ÷ 26.5 = $22,642.

The Roth exclusion keeps roughly $5,660 out of that year’s required taxable withdrawal. Over a long retirement, a difference of that size each year is the kind of thing that moves a retiree across an IRMAA income threshold.

When does your first required distribution actually come due?

The TSP applies two conditions, and both must be met. The required beginning date is April 1 of the year after you reach your RMD age and have separated from federal service. An employee who is still working at 73 does not have a TSP required distribution that year — a point where TSP rules differ from the rules on an IRA.

Does a Roth withdrawal count toward your required amount?

No, and this is the distinction most often reversed. Because Roth money is not subject to the requirement, a payment of Roth money does not reduce what is still owed on the traditional side. A retiree who takes $20,000 from the Roth balance has not satisfied a traditional RMD of $16,981. The traditional amount is still outstanding, and the shortfall carries an excise tax of 25%, reduced to 10% if it is corrected within the window the IRS allows.

One edge case runs the other way: the exclusion applies to the participant during life. A beneficiary who inherits a TSP account is subject to distribution rules on the Roth portion as well.

Frequently Asked Questions

Does the Roth TSP RMD exclusion apply to a Roth IRA too?
Roth IRAs have never been subject to RMDs during the owner’s lifetime. SECURE 2.0 brought designated Roth accounts in employer plans, including the Roth TSP, into line with that treatment beginning in 2024.

Do I need to move my Roth TSP to a Roth IRA to avoid the requirement?
Not for RMD purposes. The Roth balance is already outside the calculation inside the TSP. Rollovers carry separate considerations, including a five-year clock that works differently in an IRA.

What if my balance is entirely Roth?
Then there is no required distribution from the TSP during your lifetime, because there is no traditional balance to calculate against.

Where does this fit with the rest of the rules?
The full picture — ages, deadlines, penalties and how the amount is paid — is covered in our guide to TSP required minimum distributions.

Understand the Rules Before They Apply to You

Required distributions are one piece of a federal retirement income plan. Fed Pilot runs free educational workshops where federal employees can see how TSP rules, pension income and Social Security fit together. Register for a free Fed Pilot workshop.

This article is educational and reflects rules published by the Thrift Savings Plan and the IRS as of October 2026. Individual circumstances vary.