How is my RMD calculated?

Divide your retirement account balance as of December 31 of last year by the IRS life-expectancy factor for the age you reach this year. At 73 the factor is 26.5; at 80 it is 20.2. The factor shrinks each year, so the required percentage of your balance rises as you age.

When do I have to start taking RMDs?

Age 73 if you were born from 1951 through 1959, and age 75 if you were born in 1960 or later, per the SECURE 2.0 Act. Your very first RMD can be delayed until April 1 of the year after you reach that age; every RMD after that is due by December 31.

What happens if I miss an RMD?

The IRS charges a 25 percent excise tax on the amount you failed to take, reduced to 10 percent if you fix the shortfall within the correction window, generally two years (down from the old 50 percent penalty, per SECURE 2.0). You can also ask for a waiver on Form 5329 with a reasonable-cause explanation.

Do Roth accounts have RMDs?

Roth IRAs never require distributions during the original owner's lifetime, and starting in 2024, Roth 401(k) accounts are exempt too. That exemption is a core reason people convert traditional balances to Roth before RMD age: money moved to Roth stops feeding the required-withdrawal math.

Can I avoid the tax on an RMD I do not need?

You cannot skip the withdrawal, but a qualified charitable distribution (QCD) sends up to the annual limit directly from your IRA to charity, counts toward your RMD, and never lands in your taxable income. The other main lever works earlier: Roth conversions in low-income years shrink the balance that future RMDs are computed on.

RMD Calculator

Calculate your 2026 required minimum distribution from the IRS Uniform Lifetime Table, with the SECURE 2.0 start ages (73, or 75 if born 1960 or later).

X f in

2026 required minimum distribution

$18,867.92

Distribution period (IRS factor): 26.50
Share of balance required: 3.77%
Monthly equivalent: $1,572.33
Your RMD beginning age: 73
First RMD year: 2,026
Where you stand: This is your first RMD year. You may delay this one until April 1, 2027, but then two RMDs land in the same tax year, which can push you into a higher bracket. Every later RMD is due by December 31.

Quick answer: With the example inputs this page loads by default, the headline result (2026 required minimum distribution) comes to $18,867.92. Calculate your 2026 required minimum distribution from the IRS Uniform Lifetime Table, with the SECURE 2.0 start ages (73, or 75 if born 1960 or later). Change any input above and every figure updates instantly in your browser.

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Fact-check: results on this page are verified against an independently coded reference oracle that covers all 106 calculators on this site. See how we verify .

Your required minimum distribution is last year's December 31 retirement balance divided by an IRS life-expectancy factor for your age. At 73 the factor is 26.5, so a $500,000 balance requires about $18,868, roughly 3.8 percent. RMDs begin at age 73, or 75 for anyone born in 1960 or later (SECURE 2.0). This calculator looks up your factor and computes the 2026 amount.

What this result means

The percent-of-balance figure is the useful lens: it starts near 3.8 percent at 73 and climbs every year as the divisor shrinks, reaching about 5 percent at 80 and 8.2 percent at 90, which is why RMDs eventually outrun many retirees' spending and push up their taxable income. If the amount is more than you need, the common responses are qualified charitable distributions (which count toward the RMD but skip your income), or Roth conversions in the years before RMDs begin to shrink the future base. Missing an RMD carries a 25 percent excise tax on the shortfall, reduced to 10 percent if corrected promptly. Not tax advice.

Assumptions

The distribution factor comes from the IRS Uniform Lifetime Table (Publication 590-B, Appendix B, Table III), the table that applies to unmarried owners, married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not their sole beneficiary. If your spouse is your sole beneficiary and more than 10 years younger, the Joint Life Table (Table II) gives a larger divisor and a smaller RMD than shown here.
The RMD beginning age follows SECURE 2.0: 73 for those born 1951 through 1959, and 75 for those born in 1960 or later. Ages are measured as the age you reach during 2026; the first RMD can be delayed until April 1 of the following year, after which two distributions fall in one tax year.
The calculation divides your total tax-deferred balance on December 31, 2025 by the factor for your age. IRA RMDs can be aggregated and taken from any IRA; workplace plans like 401(k)s each require their own RMD, a rule this single-balance model does not enforce.
Roth IRAs have no lifetime RMDs, and since 2024 Roth 401(k) accounts are also exempt (SECURE 2.0). Inherited-account RMDs follow different rules (including the 10-year rule for many beneficiaries) and are not modeled.
Missing an RMD carries a 25 percent excise tax on the amount not taken, reduced to 10 percent if corrected within the correction window (SECURE 2.0, IRC 4974). Still-working exceptions for current-employer 401(k) plans are not modeled.
This is an estimate for educational purposes only, not tax advice. Confirm your factor and deadline with IRS Publication 590-B or a tax professional.

Key terms

Definitions for the terms this calculator uses, in our finance glossary .

How it works

An RMD is one division: your tax-deferred retirement balance on December 31 of last year, divided by an IRS life-expectancy factor for the age you reach this year.

The factor comes from the Uniform Lifetime Table (Publication 590-B, Appendix B, Table III), which applies to most account owners: unmarried, married to someone not more than 10 years younger, or married with someone other than the spouse as sole beneficiary. The factor at 73 is 26.5, shrinking each year to 2.0 at age 120 and over. Because the divisor shrinks, the required share of your balance rises every year: about 3.8 percent at 73, 4.95 percent at 80, and 8.2 percent at 90.

The beginning age follows the SECURE 2.0 Act: 73 for those born 1951 through 1959, and 75 for those born in 1960 or later. The first RMD may be delayed until April 1 of the following year (the required beginning date); every later one is due by December 31.

Worked example

Born in 1953, reaching age 73 in 2026, with $500,000 in traditional IRA and 401(k) balances on December 31, 2025.

Factor at 73: 26.5 (Uniform Lifetime Table).
RMD: $500,000 / 26.5 = $18,867.92, about 3.77 percent of the balance, or $1,572.33 a month.
Because this is the first RMD year, it may be delayed until April 1, 2027, at the cost of two taxable RMDs in 2027.

Scope and limitations

The Uniform Lifetime Table only: a spouse who is the sole beneficiary and more than 10 years younger uses the Joint Life Table (Table II) and gets a smaller RMD. One aggregate balance is modeled; in reality IRA RMDs may be aggregated but each workplace plan requires its own. Inherited accounts, the still-working exception, qualified charitable distributions, and the tax on the distribution itself are not modeled. This is an estimate for education, not tax advice.

Sources

Frequently asked questions

How is my RMD calculated?: Divide your retirement account balance as of December 31 of last year by the IRS life-expectancy factor for the age you reach this year. At 73 the factor is 26.5; at 80 it is 20.2. The factor shrinks each year, so the required percentage of your balance rises as you age.
When do I have to start taking RMDs?: Age 73 if you were born from 1951 through 1959, and age 75 if you were born in 1960 or later, per the SECURE 2.0 Act. Your very first RMD can be delayed until April 1 of the year after you reach that age; every RMD after that is due by December 31.
What happens if I miss an RMD?: The IRS charges a 25 percent excise tax on the amount you failed to take, reduced to 10 percent if you fix the shortfall within the correction window, generally two years (down from the old 50 percent penalty, per SECURE 2.0). You can also ask for a waiver on Form 5329 with a reasonable-cause explanation.
Do Roth accounts have RMDs?: Roth IRAs never require distributions during the original owner's lifetime, and starting in 2024, Roth 401(k) accounts are exempt too. That exemption is a core reason people convert traditional balances to Roth before RMD age: money moved to Roth stops feeding the required-withdrawal math.
Can I avoid the tax on an RMD I do not need?: You cannot skip the withdrawal, but a qualified charitable distribution (QCD) sends up to the annual limit directly from your IRA to charity, counts toward your RMD, and never lands in your taxable income. The other main lever works earlier: Roth conversions in low-income years shrink the balance that future RMDs are computed on.

Related calculators

Learn how this works

New to this topic? Our companion guide explains it in plain language: Your First RMD: The April 1 Trap and the IRS's Rising Withdrawal Schedule

By Sam Sage Last reviewed July 2026.