RMD calculator

Your required minimum distribution from the IRS Uniform Lifetime Table, with the 73 or 75 starting age.

  • ๐Ÿ‡บ๐Ÿ‡ธ US federal & state rules
  • IRS Publication 590-B table, SECURE 2.0 ages
  • See sources
$
Example

Required minimum distribution for 2026

$17,647.06

$450,000 รท 25.5 (age 74). That is 3.92% of the balance.

Deadline
December 31, 2026
Monthly
$1,470.59
Table divisor
25.5

This is an example. Enter your numbers above and press the button to see your own result.

If the balance stayed the same

2026 (age 74)รท 25.5 โ†’ $17,647
2027 (age 75)รท 24.6 โ†’ $18,293
2028 (age 76)รท 23.7 โ†’ $18,987
2029 (age 77)รท 22.9 โ†’ $19,651
2030 (age 78)รท 22 โ†’ $20,455
2031 (age 79)รท 21.1 โ†’ $21,327
  • Uses the IRS Uniform Lifetime Table. If your spouse is the sole beneficiary and more than 10 years younger, the Joint Life table gives a smaller RMD.
  • Each IRA's RMD is figured separately, but the total can be taken from any one IRA. 401(k) RMDs must come from each plan.
  • Roth IRAs have no RMD during the owner's life. Missing an RMD costs a 25% excise tax, reduced to 10% if corrected within two years.
Show the math
Balance on December 31 of the prior year$450,000
Uniform Lifetime Table, age 7425.5
RMD$450,000 รท 25.5 = $17,647.06

What to do next

Medicare IRMAA

Large RMDs raise the income that sets your premiums two years later

Federal income tax

See the tax on this year's withdrawal with your other income

IRS RMD worksheets

The official worksheets and tables

How it works

The required minimum distribution is last year's December 31 balance divided by the factor for your age in the Uniform Lifetime Table from IRS Publication 590-B. The factor shrinks each year, so the percentage you must withdraw rises slowly, from about 3.8% at 73 to about 5% at 80 and 8.2% at 90.

Your age for the table is the age you reach during the RMD year. The projection assumes a flat balance to show how the percentage climbs.

Things to keep in mind

If your spouse is your sole beneficiary and more than 10 years younger, the Joint Life and Last Survivor table applies and the RMD is smaller. That table is not included here.

RMDs are taxed as ordinary income. Qualified charitable distributions from an IRA, up to the annual limit, count toward the RMD without adding to taxable income.

Sources

Rules applied as of 2026-01-01. See the sources below for details.

Frequently asked questions

At what age do RMDs start?

73 if you were born 1951 through 1959, and 75 if you were born in 1960 or later. If you were born in 1950 or earlier you have already started.

How is the RMD calculated?

Divide the account balance on December 31 of the previous year by the IRS life expectancy factor for your age. At 73 the factor is 26.5, so a $500,000 balance means a withdrawal of about $18,868. At 80 the factor is 20.2.

When is the first RMD due?

By April 1 of the year after you reach your starting age. Every later RMD is due December 31. Taking the first one in the same year avoids doubling up.

What happens if I miss an RMD?

A 25% excise tax on the amount not taken, cut to 10% if you fix it within two years and file Form 5329. The IRS can waive it for reasonable cause.

Do Roth accounts have RMDs?

Roth IRAs do not during the owner's lifetime. Since 2024, Roth 401(k) and 403(b) accounts are also exempt. Inherited Roth accounts do have withdrawal rules.

Related tools