RMD by Age Calculator: Required Minimum Distribution for 2026

How it works

RMD = account balance on December 31 of last year ÷ Uniform Lifetime Table distribution period for the age you reach this year · start age = 73 if born 1951–1959, 75 if born 1960 or later · taxable RMD = RMD − QCD · next year’s balance = (balance − RMD) × (1 + growth)

Once you reach your required beginning age, the IRS makes you withdraw a minimum amount each year from traditional, SEP and SIMPLE IRAs and from pre-tax 401(k), 403(b) and 457(b) accounts, so the deferred tax is finally paid. Under SECURE 2.0 the first RMD is for the year you turn 73 if you were born from 1951 to 1959, and 75 if you were born in 1960 or later. The amount is last year’s December 31 balance divided by the distribution period for your age in the IRS Uniform Lifetime Table: 26.5 at 73, 24.6 at 75, 20.2 at 80 and 12.2 at 90, so the share you must take rises from about 3.8% to over 8%. Your first RMD can wait until April 1 of the following year, but then two are due that year. Each later one is due by December 31. A qualified charitable distribution (up to $111,000 per person in 2026, from age 70½, IRAs only) counts toward the RMD without being taxed. If you still work for the employer that sponsors your 401(k) and own 5% or less of it, that plan’s RMDs can usually wait until you retire. Roth IRAs have no lifetime RMDs, and since 2024 neither do Roth 401(k)s. Missing an RMD costs 25% of the shortfall, cut to 10% if fixed within two years. The projection subtracts each year’s RMD and grows the rest at your assumed rate. If your sole beneficiary is a spouse more than 10 years younger, the Joint Life table applies and the RMD is lower than shown.

Worked example

In 2026, age 73 (born 1953, so the start age is 73 and this is the first RMD year) with $500,000 in a traditional IRA on December 31, 2025: the Uniform Lifetime Table period at 73 is 26.5, so the RMD is 500,000 ÷ 26.5 = $18,867.92, 3.77% of the balance, or about $1,572.33 a month. It can wait until April 1, 2027, but then the 2027 RMD is also due that year. At a 22% tax rate the tax is about $4,150.94. With 5% growth the projection shows RMDs rising each year as the period shrinks.

Sources: IRS Publication 590-B (distributions from IRAs) · Capital Group: IRS Uniform Lifetime Table · US Tax Tools: RMD table and rules 2026 · NerdWallet: required minimum distributions · Fidelity: qualified charitable distributions (2026 limit)

Frequently asked questions