By Ziv Shay | Updated June 2026

RMD Calculator 2026: Required Minimum Distribution by Age

Calculate your 2026 required minimum distribution. Free RMD calculator using IRS Uniform Lifetime Table, age 73+ rules, and penalty info.

Your RMD in One Sentence

Your 2026 Required Minimum Distribution equals your December 31, 2025 retirement account balance divided by the IRS life expectancy factor for your age — for most 73-year-olds that factor is 26.5, so a $500,000 traditional IRA produces an RMD of $18,867.92. RMDs now begin at age 73 (raised from 72 by the SECURE 2.0 Act), the penalty for missing one has dropped to 25%, and Roth IRAs are exempt during your lifetime. Below are the exact tables, three worked examples, and the deadline rules that trip people up most.

This content is for educational purposes only and does not constitute financial advice. Consult a qualified financial advisor.

What Is a Required Minimum Distribution?

A Required Minimum Distribution (RMD) is the minimum amount the IRS forces you to withdraw each year from tax-deferred retirement accounts once you reach a certain age. The government let you defer taxes on these contributions for decades — RMDs are how it eventually collects. Every dollar you withdraw is taxed as ordinary income at your 2026 marginal tax rate.

RMDs apply to the following accounts:

• Traditional IRAs, SEP IRAs, and SIMPLE IRAs
• 401(k), 403(b), and 457(b) employer plans
• Profit-sharing and other defined-contribution plans

RMDs do not apply to Roth IRAs during the original owner's lifetime. As of 2024, SECURE 2.0 also eliminated RMDs from Roth 401(k)s, so designated Roth balances in employer plans are now exempt too. This is one reason a Roth conversion is such a powerful tool for retirees who want to shrink future RMDs.

RMD Age in 2026: When Do Distributions Start?

The starting age depends on your birth year, thanks to two SECURE Act changes:

Birth Year	RMD Starting Age
1950 or earlier	72 (or 70½ under old rules)
1951–1959	73
1960 or later	75 (starting in 2033)

If you were born in 1953, you turn 73 in 2026 — this is your first RMD year. You get a one-time grace period: your first RMD can be delayed until April 1, 2027 (the "Required Beginning Date"). Every RMD after that, including your second one, is due by December 31 of each year.

The first-year trap: if you delay your 2026 RMD to April 1, 2027, you'll take two distributions in 2027 — one for 2026 and one for 2027 — stacking the income into a single tax year. That can push you into a higher bracket and trigger higher Medicare IRMAA premiums. For many retirees, taking the first RMD in the year you turn 73 is the cleaner move.

How the RMD Formula Works

The math is simple:

RMD = Prior Year-End Balance ÷ Life Expectancy Factor

Two inputs:

1. Prior year-end balance: the fair market value of the account on December 31 of the previous year. For your 2026 RMD, use the December 31, 2025 balance.
2. Life expectancy factor: from the IRS Uniform Lifetime Table, based on your age at the end of 2026.

IRS Uniform Lifetime Table (2026)

Most people use the Uniform Lifetime Table. Here are the key factors:

Age	Factor	Age	Factor
73	26.5	85	16.0
74	25.5	86	15.2
75	24.6	87	14.4
76	23.7	88	13.7
77	22.9	89	12.9
78	22.0	90	12.2
79	21.1	92	10.8
80	20.2	95	8.9
81	19.4	100	6.4
82	18.5	105	4.6
83	17.7	110	3.5
84	16.8	120+	2.0

Exception: if your sole beneficiary is a spouse more than 10 years younger than you, use the Joint Life and Last Survivor Table instead — it produces a larger factor and therefore a smaller RMD.

Worked Examples: RMD by Age and Balance

Example 1 — Age 73, $500,000 balance

$500,000 ÷ 26.5 = $18,867.92. That's a withdrawal rate of about 3.77% of the account. At a 22% federal bracket, roughly $4,151 goes to tax.

Example 2 — Age 80, $750,000 balance

$750,000 ÷ 20.2 = $37,128.71, a withdrawal rate of 4.95%. Notice the rate climbs with age as the factor shrinks — RMDs are designed to accelerate over time.

Example 3 — Age 90, $300,000 balance

$300,000 ÷ 12.2 = $24,590.16, an 8.2% withdrawal rate. By your 90s, the IRS expects you to draw down a meaningful chunk of the account each year.

The 25% Penalty (and How to Cut It to 10%)

If you skip an RMD or take too little, the IRS charges an excise tax on the shortfall. SECURE 2.0 reduced this penalty from a brutal 50% to 25%. Better still, if you correct the mistake within a two-year window and file Form 5329, the penalty drops to just 10%.

Example: your RMD was $20,000 but you only withdrew $12,000. The $8,000 shortfall would normally cost $2,000 (25%). Correct it promptly and the cost falls to $800 (10%) — or potentially zero if the IRS waives it for reasonable cause.

Five Strategies to Reduce or Manage Your RMD

1. Qualified Charitable Distributions (QCDs). Once you're 70½, you can send up to $108,000 per year (indexed for inflation) directly from your IRA to charity. The amount counts toward your RMD but is excluded from taxable income — better than taking the RMD and deducting a donation.
2. Roth conversions before age 73. Converting traditional dollars to Roth in your 60s shrinks the balance that future RMDs are calculated on. Run the numbers with our Roth conversion calculator.
3. The still-working exception. If you're still employed at 73, not a 5%+ owner of the company, and your plan allows it, you can delay RMDs from that employer's 401(k) until you retire (IRAs don't qualify).
4. QLAC annuities. You can move part of your IRA into a Qualified Longevity Annuity Contract, removing that money from the RMD calculation until payouts begin (as late as age 85). See our annuity guide for the tradeoffs.
5. Reinvest what you don't need. RMDs must leave the tax-deferred account, but nothing forces you to spend the cash. Move it into a taxable brokerage account and keep it invested — just remember future growth is taxed as capital gains rather than ordinary income.

Inherited Accounts and the 10-Year Rule

If you inherited an IRA from someone who died in 2020 or later and you're not their spouse, the old "stretch IRA" is mostly gone. Most non-spouse beneficiaries must empty the account within 10 years. If the original owner had already begun RMDs, you also must take annual RMDs in years 1–9 before the year-10 cleanout. Spouses retain more flexibility, including rolling the account into their own IRA.

RMDs Across Multiple Accounts

The aggregation rules differ by account type:

• IRAs: calculate the RMD for each IRA separately, then withdraw the total from any one or any combination of your IRAs.
• 401(k)s and other employer plans: no aggregation — you must take the RMD from each plan individually.

If retirement saving still feels abstract, our compound interest calculator and HSA vs FSA guide can help you plan the accumulation side before RMDs ever become a concern.

Frequently Asked Questions

At what age do RMDs start in 2026?

RMDs start at age 73 for anyone born between 1951 and 1959. If you were born in 1960 or later, your starting age rises to 75 beginning in 2033. Your very first RMD can be delayed until April 1 of the year after you turn 73, but all subsequent RMDs are due by December 31.

How is my RMD calculated?

Divide your retirement account balance as of December 31 of the prior year by the IRS life expectancy factor for your age. For example, a 73-year-old with a $500,000 balance uses a factor of 26.5: $500,000 ÷ 26.5 = $18,867.92. Most people use the Uniform Lifetime Table for the factor.

Do Roth IRAs have required minimum distributions?

No. Roth IRAs have no RMDs during the original owner's lifetime. As of 2024, Roth 401(k)s are also exempt. This is a major reason retirees convert traditional balances to Roth before reaching RMD age — it permanently removes that money from the RMD calculation.

What is the penalty for missing an RMD?

The penalty is 25% of the amount you failed to withdraw, reduced from 50% under SECURE 2.0. If you correct the shortfall within two years and file Form 5329, the penalty drops to 10% — and the IRS may waive it entirely for reasonable cause.

Can I reduce my RMD?

Yes. Common strategies include Qualified Charitable Distributions (up to $108,000/year direct to charity), Roth conversions before age 73, the still-working exception for your current employer's 401(k), and QLAC annuities. You can't skip a required RMD, but you can shrink future ones by lowering the tax-deferred balance early.

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