RMD by Age: How Much Must You Withdraw in 2026?

The amount you must withdraw from your retirement accounts grows significantly as you age. A 73-year-old with a $500,000 IRA must take at least $18,868 as a 2026 required minimum distribution, while a 90-year-old with the same balance must withdraw $40,984. This post walks through the key age milestones and shows the dollar amounts using the IRS Uniform Lifetime Table.

RMD amounts by age milestone

The table below uses a hypothetical $500,000 prior year-end balance to illustrate how the RMD changes at five key ages. The distribution period comes from the Uniform Lifetime Table.

AgeDistribution PeriodRMD on $500,000% of Balance
7326.5$18,8683.77%
7524.6$20,3254.07%
8020.2$24,7524.95%
8516$31,2506.25%
9012.2$40,9848.20%

The pattern is clear: the distribution period shrinks each year, forcing larger withdrawals as a percentage of your account. Between ages 73 and 90, the required percentage roughly triples.

Age 73: your first required withdrawal

Under the SECURE 2.0 Act, most retirement account owners must begin taking RMDs at age 73. If you turn 73 during 2026, the distribution period from the Uniform Lifetime Table is 26.5.

Age 73 with $500,000 balance

Prior year-end balance: $500,000
Distribution period: 26.5
RMD: $500,000 / 26.5 = $18,868

First-year RMD filers get a special deadline extension: you have until April 1 of the following year to take your first RMD. However, delaying means you must take two RMDs in the same calendar year (the delayed first-year RMD plus the regular second-year RMD), which can push you into a higher tax bracket. See our first RMD year rules post for a detailed breakdown of this decision.

Ages 75 and 80: growing percentages

By age 75, the distribution period has dropped to 24.6, and the RMD on $500,000 rises to $20,325. At age 80, the period is 20.2, producing a withdrawal of $24,752.

Age 80 with $500,000 balance

Prior year-end balance: $500,000
Distribution period: 20.2
RMD: $500,000 / 20.2 = $24,752

At this stage, the RMD represents roughly 5.0% of the account. For retirees whose accounts have grown through market gains, the actual dollar amount can be considerably higher than expected. The RMD is based on the prior year-end balance, so a strong market year followed by a downturn can produce an RMD that feels disproportionately large relative to the current account value.

Ages 85 and 90: larger mandatory withdrawals

At age 85, the distribution period is 16, and the RMD on $500,000 becomes $31,250. By age 90, the period shortens to 12.2, requiring a withdrawal of $40,984.

Age 90 with $500,000 balance

Prior year-end balance: $500,000
Distribution period: 12.2
RMD: $500,000 / 12.2 = $40,984

At 8.2% of the balance, the age-90 RMD is substantial. For retirees who do not need all of their RMD for living expenses, the excess becomes taxable income that could affect other parts of the tax return, including Medicare IRMAA surcharges and the taxation of Social Security benefits.

Strategies for managing RMDs

While you cannot avoid RMDs from traditional retirement accounts, there are several approaches that may help manage the tax impact:

  • Qualified Charitable Distributions (QCDs): If you are 70.5 or older, you can direct up to $105,000 per year (for 2026) from your IRA to a qualifying charity. QCDs count toward your RMD but are excluded from taxable income.
  • Roth conversions in earlier years: Converting traditional IRA funds to a Roth IRA before RMDs begin reduces the traditional balance subject to future RMDs. The conversion itself is taxable, so this is a timing strategy.
  • Tax bracket awareness: Taking slightly more than the minimum in lower-income years can reduce future balances and prevent larger forced withdrawals in higher-income years.

Use the RMD calculator to estimate your required distribution for 2026 based on your actual balance and age. A tax professional can help model multi-year withdrawal strategies.

Frequently Asked Questions

How much is the RMD for a 73-year-old with $500,000?
Using the Uniform Lifetime Table distribution period of 26.5 for age 73, the RMD on a $500,000 balance is $18,868.
At what age does the RMD become 5% or more of the account?
The RMD first exceeds 5% of the account balance at age 81, when the distribution period drops to 19.4 (producing an RMD of about 5.2% of the balance).
Do RMDs apply to Roth 401(k) accounts?
Starting in 2024, Roth 401(k) accounts are no longer subject to RMDs during the owner's lifetime, thanks to SECURE 2.0. Previously, Roth 401(k) accounts did require RMDs unless rolled over to a Roth IRA.
Can I take my RMD in installments throughout the year?
Yes. There is no requirement to take the full RMD in a single withdrawal. You can spread it across monthly, quarterly, or other periodic withdrawals as long as the total for the year meets or exceeds the required minimum by December 31.
Does my RMD amount change if my account balance grows during the year?
No. The RMD for a given year is based solely on the prior year-end balance (December 31). Market gains or losses during the current year do not affect the current year's RMD, though they will affect next year's calculation.