RMD Calculator
Calculate your 2026 required minimum distribution with the IRS Uniform Lifetime Table. At 73, the RMD is your Dec. 31 balance ÷ 26.5 (3.77%). Deadlines, penalties and QCDs.
Calculator
Key Takeaways
What You Should Know
- Your RMD = the account’s December 31 balance from last year ÷ the IRS distribution period for your age. At 73 the divisor is 26.5, so a $500,000 IRA requires $18,868.
- RMDs start at 73 if you were born 1951–1959 and at 75 if you were born in 1960 or later. The first one can wait until April 1 of the next year, but then you take two in one year.
- Missing an RMD costs a 25% excise tax on the shortfall, cut to 10% if you correct it in time. From age 70½ you can send up to $111,000 (2026) straight to charity as a QCD, and it counts toward the RMD.
How it works
Calculation methodology
Short answer: your required minimum distribution for 2026 is your account balance on December 31, 2025 divided by the IRS distribution period for the age you turn in 2026. At 73 that means withdrawing about 3.8% of the balance. The percentage rises every year: about 5% at 80, 8% at 90 and 11% at 95.
The formula
RMD = prior year-end balance ÷ distribution period (IRS Uniform Lifetime Table)
RMD by age: IRS Uniform Lifetime Table (selected ages)
| Age this year | Distribution period | % of balance | RMD on $500,000 |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $18,868 |
| 75 | 24.6 | 4.07% | $20,325 |
| 80 | 20.2 | 4.95% | $24,752 |
| 85 | 16.0 | 6.25% | $31,250 |
| 90 | 12.2 | 8.20% | $40,984 |
| 95 | 8.9 | 11.24% | $56,180 |
Source: IRS Publication 590-B, Table III. If your spouse is your sole beneficiary and more than 10 years younger, use the Joint Life and Last Survivor table instead, which gives a smaller RMD.
When RMDs start
| Year you were born | RMD age | First RMD due |
|---|---|---|
| 1950 or earlier | Already started (70½ or 72) | Continue annually by Dec. 31 |
| 1951–1959 | 73 | April 1 of the year after you turn 73 |
| 1960 or later | 75 | April 1 of the year after you turn 75 |
If you’re still working at 73 and don’t own more than 5% of the company, most 401(k) plans let you delay RMDs from that employer’s plan until you retire. IRAs get no such delay.
What RMDs do to a $1 million IRA
RMDs are a minimum, not a drain. Suppose a $1,000,000 IRA at 73 earns 6% a year and you take only the RMD. The first withdrawal is $37,736. By 85 the withdrawal is about $70,300 and the balance is still about $1.12 million. Withdrawals rise faster than growth only in your late 80s. The bigger issue for most retirees is taxes: the RMD is ordinary income. Together with Social Security it can push you into a higher bracket and trigger Medicare IRMAA surcharges, which start above $109,000 of MAGI for single filers and $218,000 for joint filers in 2026.
Four ways to manage RMD taxes
- Roth conversions before RMDs begin. Converting part of a traditional IRA in the lower-income years between retirement and 73 shrinks future RMDs. Run the numbers with the Roth Conversion Calculator.
- Qualified charitable distributions. From age 70½, up to $111,000 per person in 2026 can go directly from an IRA to charity. It counts toward the RMD and never shows up in adjusted gross income.
- Take the first RMD in the year you reach RMD age. Delaying to April 1 puts two RMDs in the same tax year.
- Withhold tax from the RMD. Federal withholding on an IRA distribution counts as if it were paid evenly through the year. A late-year RMD with withholding can cover estimated tax you’d otherwise owe quarterly.
Which accounts have RMDs
| Account | Lifetime RMDs? | Notes |
|---|---|---|
| Traditional, SEP and SIMPLE IRA | Yes | IRA RMDs can be combined and taken from any IRA |
| 401(k), 403(b), 457(b) | Yes | Each 401(k) separately; the still-working exception may apply |
| Roth IRA | No | None while the original owner is alive |
| Roth 401(k) / 403(b) | No (since 2024) | SECURE 2.0 removed lifetime RMDs |
| Inherited IRA | Different rules | Most non-spouse heirs must empty the account within 10 years |
Use the calculator above for your exact balance and age, then pair it with the Social Security Calculator to see your full retirement income.
Questions
Frequently Asked Questions
Assumptions
What this example assumes
- Uses the IRS Uniform Lifetime Table (Publication 590-B, Table III), which applies unless your sole beneficiary is a spouse more than 10 years younger.
- The balance you enter should be the account value on December 31 of the prior year.
- Inherited accounts follow different rules (10-year rule, Single Life Table) and are not modeled here.
Sources
Data sources
These sources support the inputs and assumptions used by this calculator. They are not personalized financial advice.
- IRS Publication 590-B — Distributions from IRAs (Table III, Uniform Lifetime)
Required beginning date, distribution periods and the excise tax on missed RMDs.
- Fidelity — Qualified charitable distributions
2026 QCD limit of $111,000 per person and the age 70½ requirement.