Tax Year 2026Updated July 13, 2026
RMD Calculator 2026: Required Minimum Distribution
This calculator determines your Required Minimum Distribution for 2026by dividing your prior year-end retirement account balance by the IRS Uniform Lifetime Table distribution period. RMDs begin at age 73 (SECURE 2.0 Act), with a distribution period of 26.5 years at age 73. For example, a $500,000 balance at age 73 requires a minimum withdrawal of $18,867.92.
How to Calculate Your RMD
The RMD calculation is straightforward:
- Find your prior year-end balance: Use the total balance of your Traditional IRA (or other applicable retirement account) as of December 31 of the previous year.
- Look up your distribution period: Find your age (as of December 31 of the current year) in the Uniform Lifetime Table below.
- Divide: RMD = Balance ÷ Distribution Period.
SECURE 2.0 Act, Age 73 RMD Start
The SECURE 2.0 Act, enacted in December 2022, raised the RMD starting age in two steps:
- Age 73: For individuals born 1951–1959 (effective 2023).
- Age 75: For individuals born 1960 or later (effective 2033).
The penalty for failing to take an RMD was also reduced from 50% to 25% of the shortfall (10% if corrected in a timely manner).
Uniform Lifetime Table (IRS Table III)
The following table shows the distribution period used to calculate RMDs. This is the same table published in IRS Publication 590-B.
| Age | Distribution Period | RMD % of Balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.90% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.90% |
| 97 | 7.8 | 12.82% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.63% |
| 101 | 6.0 | 16.67% |
| 102 | 5.6 | 17.86% |
| 103 | 5.2 | 19.23% |
| 104 | 4.9 | 20.41% |
| 105 | 4.6 | 21.74% |
| 106 | 4.3 | 23.26% |
| 107 | 4.1 | 24.39% |
| 108 | 3.9 | 25.64% |
| 109 | 3.7 | 27.03% |
| 110 | 3.5 | 28.57% |
| 111 | 3.4 | 29.41% |
| 112 | 3.3 | 30.30% |
| 113 | 3.1 | 32.26% |
| 114 | 3.0 | 33.33% |
| 115 | 2.9 | 34.48% |
| 116 | 2.8 | 35.71% |
| 117 | 2.7 | 37.04% |
| 118 | 2.5 | 40.00% |
| 119 | 2.3 | 43.48% |
| 120 | 2.0 | 50.00% |
Worked Examples
Example 1: Age 75, $500,000 Balance
Account balance (Dec 31 prior year): $500,000
Age (Dec 31 current year): 75
Distribution period: 24.6 years
RMD: $500,000 ÷ 24.6 = $20,325.20
RMD as % of balance: 4.07%
Age (Dec 31 current year): 75
Distribution period: 24.6 years
RMD: $500,000 ÷ 24.6 = $20,325.20
RMD as % of balance: 4.07%
Example 2: Age 80, $1,000,000 Balance
Account balance: $1,000,000
Age: 80
Distribution period: 20.2 years
RMD: $1,000,000 ÷ 20.2 = $49,504.95
RMD as % of balance: 4.95%
Age: 80
Distribution period: 20.2 years
RMD: $1,000,000 ÷ 20.2 = $49,504.95
RMD as % of balance: 4.95%
Example 3: First RMD at Age 73
Account balance: $250,000
Age: 73 (first RMD year under SECURE 2.0)
Distribution period: 26.5 years
RMD: $250,000 ÷ 26.5 = $9,433.96
Note: First RMD may be delayed to April 1 of the following year, but you'll then owe two RMDs in that year.
Age: 73 (first RMD year under SECURE 2.0)
Distribution period: 26.5 years
RMD: $250,000 ÷ 26.5 = $9,433.96
Note: First RMD may be delayed to April 1 of the following year, but you'll then owe two RMDs in that year.
Frequently Asked Questions
At what age must I start taking RMDs?
Under the SECURE 2.0 Act, RMDs begin at age 73 for those born in 1951–1959. (For those born in 1960 or later, the RMD age is 75, effective 2033.) Your first RMD must be taken by April 1 of the year after you turn 73, but all subsequent RMDs must be taken by December 31 each year.
How is the RMD calculated?
Your RMD is calculated by dividing your account balance as of December 31 of the prior year by the distribution period from the IRS Uniform Lifetime Table corresponding to your age. For example, at age 75, the distribution period is 24.6 years, so a $500,000 balance produces an RMD of $20,325.20.
Which accounts are subject to RMDs?
RMDs apply to Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, and most other employer-sponsored retirement plans. Roth IRAs do not have RMDs during the owner's lifetime. Roth 401(k)s were subject to RMDs until 2024, but the SECURE 2.0 Act eliminated Roth 401(k) RMDs starting in 2024.
What happens if I miss an RMD?
Under the SECURE 2.0 Act, the penalty for missing an RMD was reduced from 50% to 25% of the shortfall amount. If corrected in a timely manner (generally within 2 years), the penalty is further reduced to 10%. File Form 5329 with your tax return to report and pay any penalty.
Can I take more than the RMD?
Yes. The RMD is the minimum you must withdraw. You can always take more. However, you cannot apply the excess to future years' RMDs, each year's RMD is calculated independently based on the prior year-end balance.
Do I use a different table if my spouse is much younger?
Yes. If your sole beneficiary is your spouse and they are more than 10 years younger than you, you use the Joint Life Expectancy Table (Table II) instead of the Uniform Lifetime Table, which results in a smaller RMD. This calculator uses the Uniform Lifetime Table (Table III).
Are RMD withdrawals taxed?
Yes. RMDs from Traditional IRAs and pre-tax employer plans are taxed as ordinary income at your current federal (and applicable state) income tax rate. They do not qualify for capital gains rates.