RMD Calculator 2026
Work out the required minimum distribution you have to take from a traditional IRA or 401(k) this year. Enter the year you were born and last year's closing balance.
From your 2025 year-end statement. If you have several IRAs, enter each one separately.
Growth for the year-by-year schedule
Only used for the schedule below the result. Your RMD for this year doesn't depend on it.
Your 2026 required minimum distribution
$19,607.84
Take it out by December 31, 2026. It counts as taxable income for 2026.
| Balance on December 31, 2025 | $500,000 |
|---|---|
| Age you reach in 2026 | 74 |
| Distribution periodUniform Lifetime Table | 25.5 |
| RMD for 2026$500,000 ÷ 25.5 | $19,607.84 |
| As 12 monthly withdrawals | $1,633.99 |
| Year (age) | Balance | RMD |
|---|---|---|
| 2026 (74) | $500,000 | $19,608 |
| 2027 (75) | $505,392 | $20,544 |
| 2028 (76) | $510,117 | $21,524 |
| 2029 (77) | $514,099 | $22,450 |
| 2030 (78) | $517,355 | $23,516 |
| 2031 (79) | $519,706 | $24,631 |
| 2032 (80) | $521,061 | $25,795 |
| 2033 (81) | $521,319 | $26,872 |
| 2034 (82) | $520,513 | $28,136 |
| 2035 (83) | $518,402 | $29,288 |
| 2036 (84) | $515,034 | $30,657 |
| 2037 (85) | $510,129 | $31,883 |
| 2038 (86) | $503,753 | $33,142 |
| 2039 (87) | $495,799 | $34,430 |
| 2040 (88) | $486,158 | $35,486 |
More than one IRA: work out each RMD separately; the total can come out of any one of them. Workplace plans such as a 401(k) each need their own withdrawal.
This is an estimate, not tax advice. It uses the published rules for the tax year shown and leaves out situations a short form cannot ask about. For a decision, check with the IRS, your state, or a tax professional.
How this is calculated
Your required minimum distribution (RMD) is the account balance on December 31 of last year divided by a distribution period from the IRS tables. The period depends on the age you reach this year. Example: someone born in 1952 with $500,000 in a traditional IRA on December 31, 2025 turns 74 in 2026. The Uniform Lifetime Table gives 25.5 for age 74, so the 2026 RMD is $500,000 ÷ 25.5 = $19,607.84.
Almost everyone uses the Uniform Lifetime Table. If your spouse is the only beneficiary of the account for the whole year and is more than 10 years younger than you, you use the Joint and Last Survivor Table instead. It gives a longer period and so a smaller RMD. Both tables are part of the Treasury regulations (26 CFR 1.401(a)(9)-9) and have applied since 2022. IRS Publication 590-B (2025) prints four entries of the joint table 0.1 higher than the regulation, for example 14.8 instead of 14.7 for ages 90 and 76. This calculator uses the regulation.
When RMDs start
| Born | First RMD for the year you turn | Example |
|---|---|---|
| 1950 or earlier | 72 (70½ if born before July 1, 1949) | already started |
| 1951 to 1959 | 73 | born 1953: first RMD for 2026 |
| 1960 or later | 75 | born 1960: first RMD for 2035 |
The law as written puts people born in 1959 into both the age 73 and the age 75 group. Proposed IRS regulations from July 2024 settle this at 73.
Deadlines
The first RMD can wait until April 1 of the year after you reach the starting age. Every later RMD is due by December 31. If you use the April extension, your second RMD is due by December 31 of that same year, so two withdrawals are taxed in one year.
If you miss an RMD
The amount you should have taken but didn't can be hit with an excise tax of 25%. If you take it out within the correction window of about two years, the tax drops to 10%.
What this calculator does not cover
Inherited IRAs follow different rules (the Single Life Table and, for most heirs, the 10-year rule). Roth IRAs and Roth 401(k)s have no RMDs while the owner is alive. Annuity payouts, pre-1987 403(b) balances and the special rules for 5% owners are not included.
Uniform Lifetime Table
| Age | Period | Age | Period |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6.0 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22.0 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16.0 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3.0 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120 and older | 2.0 |
| 96 | 8.4 |
Sources
Checked against the sources below on .
- IRS: Retirement plan and IRA required minimum distributions FAQs (updated January 29, 2026)
- 26 CFR § 1.401(a)(9)-9: Uniform Lifetime and Joint and Last Survivor tables (eCFR)
- 26 U.S.C. § 401(a)(9)(C): required beginning date and applicable age
- Proposed regulations, 89 FR 58644 (July 19, 2024): applicable age 73 for people born in 1959
- IRS Publication 590-B (2025), Distributions from IRAs
Questions people ask
At what age do I have to start taking RMDs?
At 73 if you were born between 1951 and 1959, and at 75 if you were born in 1960 or later. The first RMD can wait until April 1 of the following year.
How is the RMD calculated?
Divide the account balance on December 31 of last year by the distribution period for the age you reach this year. At 74 the period is 25.5, so a $500,000 balance means an RMD of $19,607.84.
What is the deadline for taking an RMD?
December 31 of each year. Only the very first RMD can be taken as late as April 1 of the following year.
What happens if I don't take my RMD?
The amount you failed to take can be subject to a 25% excise tax. If you correct it within about two years, the tax is 10%.
Do Roth IRAs have required minimum distributions?
Not while the owner is alive. Roth 401(k) accounts don't either. People who inherit a Roth account do have to take distributions.
I have several IRAs. Do I take an RMD from each one?
You work out the RMD for each IRA separately, but you can take the total from one IRA or split it any way you like. A 401(k) or 457(b) needs its own withdrawal from each plan.