Calculate your 2026 required minimum distribution from IRA/401(k). Free RMD calculator with IRS Uniform Lifetime Table, penalties, and age 73 rules.
Your required minimum distribution (RMD) is your retirement account balance as of December 31 last year, divided by an IRS life-expectancy factor for your age. For most retirees the factor comes from the IRS Uniform Lifetime Table. Example: if you turn 73 in 2026 and your traditional IRA held $500,000 on December 31, 2025, your 2026 RMD is $500,000 ÷ 26.5 = $18,868. You must withdraw at least that amount by December 31, 2026, or face a steep penalty.
RMDs are the IRS's way of finally collecting tax on money that grew tax-deferred for decades inside traditional IRAs, 401(k)s, 403(b)s, and similar accounts. This guide shows the exact ages, the current tables, worked examples by balance, and the legal ways to shrink the bill.
This content is for educational purposes only and does not constitute financial advice. Consult a qualified financial advisor or tax professional before making distribution decisions.
The SECURE 2.0 Act (2022) raised the starting age. The rule that applies to you depends on your birth year:
If you turn 73 in 2026 (born in 1953), 2026 is your first RMD year. You get a one-time grace period: your first RMD can be delayed until April 1, 2027 (your "required beginning date"). Every RMD after that is due by December 31. Beware the trap — delaying the first RMD into the next year means you take two distributions in 2027, which can push you into a higher bracket.
Three inputs drive every RMD:
The formula is simply: RMD = Prior Year-End Balance ÷ Life-Expectancy Factor.
Each account is calculated separately, but the rules on combining withdrawals differ by account type (see below).
This is the table used by most account owners — anyone whose spouse is not their sole beneficiary, or whose spouse is not more than 10 years younger. The factor falls each year, so your RMD becomes a larger percentage of the balance as you age.
| Age | Factor | RMD on $500,000 | % of Balance |
|---|---|---|---|
| 73 | 26.5 | $18,868 | 3.77% |
| 74 | 25.5 | $19,608 | 3.92% |
| 75 | 24.6 | $20,325 | 4.07% |
| 78 | 22.0 | $22,727 | 4.55% |
| 80 | 20.2 | $24,752 | 4.95% |
| 83 | 17.7 | $28,249 | 5.65% |
| 85 | 16.0 | $31,250 | 6.25% |
| 90 | 12.2 | $40,984 | 8.20% |
| 95 | 8.9 | $56,180 | 11.24% |
| 100 | 6.4 | $78,125 | 15.63% |
Notice the trajectory: at 73 you withdraw under 4% of the balance, but by 90 the IRS forces out more than 8%. Strong market returns can actually raise your dollar RMD year over year even as you spend it down.
Here is the first-year RMD (age 73, factor 26.5) across common balance levels, so you can find the row nearest yours:
| Dec 31 Balance | Age 73 RMD | Age 80 RMD | Age 90 RMD |
|---|---|---|---|
| $250,000 | $9,434 | $12,376 | $20,492 |
| $500,000 | $18,868 | $24,752 | $40,984 |
| $750,000 | $28,302 | $37,129 | $61,475 |
| $1,000,000 | $37,736 | $49,505 | $81,967 |
| $1,500,000 | $56,604 | $74,257 | $122,951 |
Bottom line: a retiree with $1,000,000 across traditional accounts owes a roughly $37,736 RMD at 73 — and if that money is taxed at a 22% marginal rate, about $8,302 goes to federal income tax for that withdrawal alone.
Before SECURE 2.0, the penalty for failing to take an RMD was a brutal 50% of the shortfall. It is now 25%, and drops to 10% if you correct the mistake within the "correction window" (generally two years) and file Form 5329. Still painful: miss a $20,000 RMD and you could owe a $5,000 excise tax on top of the regular income tax. If you missed it for reasonable cause, you can request a waiver by attaching a statement to Form 5329 — the IRS frequently grants these for first-time, promptly corrected errors.
Subject to RMDs: Traditional IRA, SEP IRA, SIMPLE IRA, 401(k), 403(b), 457(b), and the Thrift Savings Plan.
Not subject to RMDs (for the original owner): Roth IRAs were always exempt, and as of 2024 Roth 401(k)s no longer require lifetime RMDs either. This is a major reason retirees pursue Roth conversions before RMD age — converting now removes those dollars from the RMD machine permanently.
Aggregation rules matter. If you have multiple IRAs, you calculate the RMD for each but may take the total from any one of them. 401(k)s are different — each plan's RMD must be taken from that specific plan. You cannot use an IRA withdrawal to satisfy a 401(k) RMD.
If you are still employed at age 73+ and don't own more than 5% of the company, you can generally delay RMDs from that employer's 401(k) until you actually retire. This exception does not apply to IRAs or to old 401(k)s from former employers — those still require RMDs on schedule.
Inherited IRAs follow entirely different rules. Most non-spouse beneficiaries who inherited after 2019 must empty the account within 10 years, and if the original owner had already started RMDs, annual distributions are also required during that decade. Spouses have more flexibility, including treating the IRA as their own. These rules are complex and penalty-heavy — confirm your specific situation with a tax professional.
Every dollar of a traditional-account RMD is taxed as ordinary income at your 2026 federal rate (10%/12%/22%/24%/32%/35%/37%), plus any state tax. Large RMDs can also raise your Medicare Part B and D premiums through IRMAA and make more of your Social Security taxable. Estimate the full picture before December — our HSA and retirement calculators can help map out your taxable income for the year.
If you were born between 1951 and 1959, your RMDs begin at age 73. If you were born in 1960 or later, they begin at age 75. Anyone born in 1950 or earlier has already reached their RMD start age.
Divide your account's December 31 balance from the prior year by your IRS life-expectancy factor. At age 73 the Uniform Lifetime factor is 26.5, so a $500,000 balance produces an $18,868 RMD ($500,000 ÷ 26.5).
The penalty is 25% of the amount you should have withdrawn, reduced to 10% if you correct it within roughly two years and file Form 5329. You can also request a waiver for reasonable cause, which the IRS often grants for promptly corrected first-time errors.
No. Roth IRAs never required RMDs for the original owner, and starting in 2024 Roth 401(k)s are also exempt from lifetime RMDs. This is why many retirees convert traditional balances to Roth before reaching RMD age.
Yes for IRAs — calculate each IRA's RMD, then withdraw the combined total from any one or more of them. This aggregation does not apply to 401(k)s, where each plan's RMD must be taken from that specific plan.
By Ziv Shay · Last updated May 31, 2026
This content is for educational purposes only and does not constitute financial advice. RMD rules are complex and subject to IRS changes — consult a qualified financial advisor or tax professional before making distribution decisions.
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