By Ziv Shay | Updated June 2026

RMD Calculator 2026: Required Minimum Distribution by Age

Calculate your 2026 required minimum distribution from IRA/401(k). Free RMD calculator by age + IRS Uniform Lifetime Table, penalties, deadlines.

What Is a Required Minimum Distribution (RMD)?

A Required Minimum Distribution (RMD) is the minimum amount you must withdraw each year from your tax-deferred retirement accounts once you reach age 73. The IRS lets you defer taxes on 401(k)s, traditional IRAs, SEP-IRAs, SIMPLE IRAs, and 403(b)s while you save — but it will not let you defer forever. RMDs are how the government finally collects the income tax it postponed for decades.

For 2026, the formula is simple: take your account balance as of December 31 of the prior year and divide it by a life expectancy factor published by the IRS. For example, a 73-year-old with a $500,000 traditional IRA balance on December 31, 2025 would divide $500,000 by 26.5 (the IRS Uniform Lifetime Table factor for age 73), producing an RMD of $18,868 for 2026.

By Ziv Shay — Last updated: June 17, 2026

At What Age Do RMDs Start in 2026?

The SECURE 2.0 Act of 2022 changed the starting age, and the rule now depends on your birth year:

• Born 1950 or earlier: RMDs already began (age 70½ or 72 under prior rules).
• Born 1951–1959: RMDs begin at age 73.
• Born 1960 or later: RMDs begin at age 75.

Because the current threshold is 73, anyone turning 73 in 2026 (born in 1953) must take their first RMD. People born in 1960 get a meaningful reprieve — their first RMD will not be due until 2035.

The First-Year Deadline Trap: April 1 vs. December 31

Your required beginning date for your very first RMD is April 1 of the year after you turn 73. Every RMD after that is due by December 31.

This creates a costly trap. If you turn 73 in 2026, you can delay your first RMD until April 1, 2027 — but your second RMD is still due by December 31, 2027. That means two taxable distributions land in the same year, potentially pushing you into a higher tax bracket, increasing Medicare IRMAA surcharges, and raising the taxable portion of your Social Security. For most retirees, taking the first RMD in the year you turn 73 (rather than deferring to April) is the smarter tax move.

How to Calculate Your RMD: The Uniform Lifetime Table

Most account owners use the IRS Uniform Lifetime Table. The factor shrinks each year as you age, so your RMD becomes a larger percentage of your balance over time. Here are the key factors and the percentage of your account each one represents:

Worked example. Margaret turns 80 in 2026 with a $750,000 traditional IRA balance as of December 31, 2025. Her factor is 20.2. Her 2026 RMD is $750,000 ÷ 20.2 = $37,129. If her balance had been the same at age 73 (factor 26.5), her RMD would have been only $28,302 — proof that the required percentage climbs steadily with age.

The spouse exception. If your sole beneficiary is a spouse who is more than 10 years younger than you, you use the more generous IRS Joint Life and Last Survivor Expectancy Table instead, which produces larger factors and therefore smaller required withdrawals.

Which Accounts Require RMDs — and Which Don't

Accounts subject to RMDs:

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

Accounts NOT subject to RMDs during the owner's lifetime:

• Roth IRAs — never required while the original owner is alive.
• Roth 401(k)s — as of 2024, SECURE 2.0 eliminated lifetime RMDs from designated Roth accounts in employer plans. This is a major change; many retirees who rolled Roth 401(k) funds purely to avoid RMDs no longer need to.

Can You Aggregate RMDs Across Accounts?

This trips up many retirees. The rules differ by account type:

• IRAs: You must calculate the RMD for each IRA separately, but you may total them and withdraw the entire amount from any one IRA. The IRS only cares that the combined dollar amount leaves your IRAs.
• 403(b)s: Same aggregation flexibility as IRAs — calculate separately, withdraw from any one or a combination.
• 401(k)s and other employer plans: No aggregation. You must take the RMD from each 401(k) separately. You cannot satisfy a 401(k) RMD by pulling extra from an IRA.

The Penalty for Missing an RMD (and How to Reduce It)

Before 2023, failing to take an RMD triggered a brutal 50% excise tax on the shortfall. SECURE 2.0 softened this considerably:

• The penalty is now 25% of the amount you failed to withdraw.
• It drops to just 10% if you correct the shortfall promptly — generally within the two-year correction window — and file Form 5329.

If you missed an RMD for a reasonable cause (illness, custodian error, a death in the family), you can request a full waiver by attaching a statement of explanation to Form 5329. The IRS frequently grants these for first-time, good-faith mistakes.

Three Strategies to Reduce RMD Tax Pain

RMDs are taxed as ordinary income, so high balances can create six-figure forced withdrawals late in retirement. Plan ahead:

1. Roth conversions in your 60s. Converting traditional IRA money to a Roth in the lower-income years between retirement and age 73 shrinks the balance subject to future RMDs. Roth balances never require distributions. Model the tax cost first with our Roth IRA Conversion Tax Calculator.
2. Qualified Charitable Distributions (QCDs). If you are 70½ or older, you can send up to $108,000 in 2026 (the inflation-adjusted limit) directly from your IRA to a qualified charity. A QCD counts toward your RMD but is excluded from taxable income — far better than taking the RMD and then itemizing a donation.
3. Withdraw early and strategically. Drawing down tax-deferred accounts in low-income years can flatten your lifetime tax bill, even if it means paying some tax sooner. Compare the bracket impact against capital gains treatment using our Capital Gains Tax Calculator.

RMDs for Inherited Accounts

Inherited retirement accounts follow entirely different rules. Under SECURE 2.0, most non-spouse beneficiaries must empty an inherited IRA within 10 years of the original owner's death. If the original owner had already started RMDs, the beneficiary must also take annual RMDs during years 1–9 and empty the account by year 10. Spouses, minor children, disabled individuals, and beneficiaries less than 10 years younger than the deceased qualify as "eligible designated beneficiaries" with more favorable stretch options. Inherited Roth IRAs still must be emptied within 10 years, but the distributions are generally tax-free.

Bottom Line

If you were born between 1951 and 1959, your RMD clock starts at age 73; born in 1960 or later, it starts at 75. Calculate each year's RMD by dividing your prior-year-end balance by your IRS life expectancy factor, take it by December 31 (or April 1 of the following year for your first one), and consider Roth conversions and QCDs to keep the tax bill manageable. The 25% penalty for skipping is steep — but with a calendar reminder and a five-minute calculation, it is entirely avoidable. For broader retirement planning, see our 401(k) Early Withdrawal Penalty Calculator.

Frequently Asked Questions

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

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