RMD Calculator 2026 — Required Minimum Distribution 2026
How much are you required to withdraw from your retirement account this year? This free RMD calculator uses the 2026 IRS Uniform Lifetime Table and SECURE 2.0 Act rules to calculate your required minimum distribution. Enter your age and account balance to get your RMD instantly — with an optional tax estimate and 10-year projection. The Inherited IRA tab calculates distribution schedules for beneficiaries under the SECURE Act 10-year rule, the stretch method, and spousal rollover options.
RMD Calculator
Calculate your required minimum distribution in seconds. Enter your age and account balance — that's it.
| Age | Balance | RMD | RMD % | Est. Tax | Year-End |
|---|
| Age | Divisor | RMD % | Age | Divisor | RMD % |
|---|
This calculator provides estimates based on 2026 IRS rules, the Uniform Lifetime Table, the Single Life Expectancy Table (IRS Publication 590-B), and SECURE 2.0 Act provisions. Actual RMDs depend on exact account balances, beneficiary status, and IRS guidance. This tool does not constitute financial, tax, or legal advice.
Sources: IRS — Required Minimum Distributions, IRS Publication 590-B, IRS — Beneficiary Rules, SECURE 2.0 Act.
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How to Calculate Your Required Minimum Distribution
The RMD formula is: RMD = Account Balance (Dec 31 of prior year) ÷ Distribution Period (IRS Uniform Lifetime Table)
The distribution period — also called the “life expectancy factor” or “divisor” — is determined by the account holder’s age and decreases each year, resulting in progressively larger required withdrawals as a percentage of the account balance.
| Example — Age 75, $500,000 account balance: | |
|---|---|
| Component | Value |
| Account balance (Dec 31 prior year) | $500,000 |
| Age (as of Dec 31 this year) | 75 |
| IRS Uniform Lifetime Table divisor | 24.6 |
| Required Minimum Distribution | $20,325 |
| RMD as % of balance | 4.07% |
Example — Age 80, $350,000 account balance:
RMD = $350,000 ÷ 20.2 = $17,327 (4.95% of balance)
Example — Age 85, $250,000 account balance:
RMD = $250,000 ÷ 16.0 = $15,625 (6.25% of balance)
The percentage increases each year. At age 73, the RMD is approximately 3.77% of the balance. By age 85, it rises to 6.25%. By age 95, it exceeds 11%.
IRS Uniform Lifetime Table (2026)
This table is used by most retirement account holders to calculate RMDs. It applies to unmarried account holders, married account holders whose spouse is not more than 10 years younger, and married account holders whose spouse is not the sole beneficiary.
| Age | Divisor | RMD % | Age | Divisor | RMD % |
|---|---|---|---|---|---|
| 72 | 27.4 | 3.65% | 87 | 14.4 | 6.94% |
| 73 | 26.5 | 3.77% | 88 | 13.7 | 7.30% |
| 74 | 25.5 | 3.92% | 89 | 12.9 | 7.75% |
| 75 | 24.6 | 4.07% | 90 | 12.2 | 8.20% |
| 76 | 23.7 | 4.22% | 91 | 11.5 | 8.70% |
| 77 | 22.9 | 4.37% | 92 | 10.8 | 9.26% |
| 78 | 22.0 | 4.55% | 93 | 10.1 | 9.90% |
| 79 | 21.1 | 4.74% | 94 | 9.5 | 10.53% |
| 80 | 20.2 | 4.95% | 95 | 8.9 | 11.24% |
| 81 | 19.4 | 5.15% | 96 | 8.4 | 11.90% |
| 82 | 18.5 | 5.41% | 97 | 7.8 | 12.82% |
| 83 | 17.7 | 5.65% | 98 | 7.3 | 13.70% |
| 84 | 16.8 | 5.95% | 99 | 6.8 | 14.71% |
| 85 | 16.0 | 6.25% | 100 | 6.4 | 15.63% |
| 86 | 15.2 | 6.58% |
If your spouse is both your sole beneficiary AND more than 10 years younger, the IRS Joint Life and Last Survivor Expectancy Table (IRS Publication 590-B, Table II) applies instead. That table results in smaller annual distributions because it reflects the longer joint life expectancy.
This table was updated effective January 1, 2022 to reflect longer life expectancies. The previous table (used through 2021) had shorter distribution periods, resulting in larger required withdrawals.
Source: IRS Publication 590-B — Distributions from Individual Retirement Arrangements
When Do Required Minimum Distributions Start?
Under the SECURE 2.0 Act (enacted December 2022), the RMD starting age depends on birth year:
| Birth Year | RMD Starting Age | First RMD Deadline |
|---|---|---|
| 1950 or earlier | 72 | Already required |
| 1951–1959 | 73 | April 1 of the year after turning 73 |
| 1960 or later | 75 | April 1 of the year after turning 75 |
First-year timing option: The first RMD can be delayed until April 1 of the year following the year the account holder reaches the applicable age. However, delaying the first RMD means two distributions occur in the same calendar year (the delayed first-year RMD plus the current-year RMD), which may increase the total tax liability for that year.
Still-working exception: Account holders who are still employed by the company that sponsors the 401(k) plan and own less than 5% of the company can delay RMDs from that plan until they retire. This exception does not apply to IRAs — IRA RMDs must begin at the applicable age regardless of employment status.
Which Accounts Require RMDs?
| Account Type | RMDs Required? | Notes |
|---|---|---|
| Traditional 401(k) | Yes | Beginning at age 73 or 75 depending on birth year |
| Traditional IRA | Yes | Same age rules as 401(k) |
| 403(b) | Yes | Same rules as 401(k) |
| 457(b) (governmental) | Yes | Same rules |
| SEP IRA | Yes | Same rules as traditional IRA |
| SIMPLE IRA | Yes | Same rules as traditional IRA |
| Roth 401(k) | No (since 2024) | SECURE 2.0 eliminated Roth 401(k) RMDs effective 2024 |
| Roth IRA | No | No RMDs during account holder’s lifetime |
| Inherited Roth IRA | Yes | Subject to beneficiary distribution rules (10-year or stretch) |
| Inherited Traditional IRA | Yes | Subject to beneficiary distribution rules |
Roth 401(k) change: Prior to 2024, designated Roth 401(k) accounts were subject to RMDs even though Roth IRAs were not. SECURE 2.0 Section 325 eliminated this discrepancy effective for tax years beginning after December 31, 2023.
Inherited IRA and 401(k) Distribution Rules
When a retirement account is inherited, the distribution rules depend on the beneficiary’s relationship to the deceased, the year of death, and whether the original owner had already begun taking RMDs.
| Beneficiary classification under SECURE Act (post-2019 deaths): | ||
|---|---|---|
| Beneficiary Type | Distribution Rule | Annual RMDs? |
| Surviving spouse | Rollover into own IRA, stretch over own life expectancy, or 10-year rule | Depends on chosen method |
| Minor child of the deceased | Stretch over life expectancy until age 21, then 10-year rule begins | Yes (life expectancy) |
| Disabled or chronically ill | Stretch over own life expectancy | Yes |
| Not more than 10 years younger than deceased | Stretch over own life expectancy | Yes |
| All other designated beneficiaries | 10-year rule — entire balance must be distributed by Dec 31 of year 10 | Yes if owner died after RBD; No if before |
| Estate, charity, or non-designated entity | 5-year rule (if before RBD) or deceased's remaining life expectancy (if after RBD) | Depends |
The 10-year rule: For most non-spouse beneficiaries who inherit after 2019, the entire account must be emptied by December 31 of the 10th year after the year of death. If the original owner had already started taking RMDs (died after their Required Beginning Date), the beneficiary must also take annual minimum distributions in years 1 through 9 — the account cannot simply sit untouched for 10 years.
Surviving spouse options: A surviving spouse has the most flexibility. Rolling the inherited account into their own IRA treats it as their own — RMDs begin at the spouse’s own RMD age (73 or 75), and penalty-free withdrawals are available at 59 1/2. Keeping it as an inherited IRA can be useful for spouses under 59 1/2 who need access without the early withdrawal penalty.
Sources: IRS — Retirement Topics: Beneficiary, IRS Publication 590-B
What Happens If You Miss an RMD?
| The SECURE 2.0 Act reduced the penalty for failing to take an RMD: | |
|---|---|
| Scenario | Penalty |
| Missed or insufficient RMD | 25% of the shortfall amount |
| Corrected within 2 years | Reduced to 10% of the shortfall |
| Reasonable cause waiver granted by IRS | Potentially $0 |
Prior to SECURE 2.0, the penalty was 50% of the shortfall — one of the harshest penalties in the tax code.
To correct a missed RMD: withdraw the required amount as soon as possible, file IRS Form 5329 with the tax return for the year of the missed distribution, and attach a statement explaining the reasonable cause if requesting a waiver. The IRS has historically been willing to grant waivers when the shortfall was due to a reasonable error and corrective steps were taken.
Source: IRS — Form 5329
How RMDs Are Taxed
Required minimum distributions from traditional (pre-tax) retirement accounts are taxed as ordinary income in the year they are received. The distribution is added to all other taxable income and taxed at the applicable federal and state income tax rates.
| 2026 federal tax impact example: | ||||
|---|---|---|---|---|
| Scenario | Other Income | RMD | Total Income | Marginal Bracket |
| Single, age 75, $400K balance | $30,000 | $16,260 | $46,260 | 12% |
| Single, age 75, $800K balance | $30,000 | $32,520 | $62,520 | 22% |
| MFJ, age 75, $1M balance | $60,000 | $40,650 | $100,650 | 12% |
| MFJ, age 80, $1M balance | $60,000 | $49,505 | $109,505 | 22% |
Larger account balances produce larger RMDs, which can push total income into higher marginal brackets. The calculator above estimates the federal tax impact based on filing status and other income.
State taxes: Most states tax RMD income. Notable exceptions include states with no income tax (AK, FL, NV, NH, SD, TN, TX, WA, WY) and states that exclude or partially exclude retirement income from taxation.
RMD Strategies for Multiple Accounts
RMD rules for aggregation differ by account type:
IRAs (Traditional, SEP, SIMPLE): The RMD is calculated separately for each IRA, but the total can be withdrawn from any one or combination of IRAs. This provides flexibility to withdraw from the account with the lowest-performing investments or the account that best fits the overall financial plan.
401(k) / 403(b) plans: The RMD for each employer plan must be taken from that specific plan. 401(k) RMDs cannot be satisfied by withdrawing from an IRA, and vice versa. Different 401(k) accounts at different former employers cannot be aggregated.
Example: An individual with a $300,000 IRA (RMD: $11,321) and a $200,000 401(k) (RMD: $7,547) has a total RMD of $18,868. The IRA RMD of $11,321 can be taken from that IRA or any other IRA the individual owns. The 401(k) RMD of $7,547 must come from that specific 401(k).
Frequently Asked Questions
How is my RMD calculated?
Divide the retirement account balance as of December 31 of the prior year by the distribution period from the IRS Uniform Lifetime Table for the account holder’s current age. At age 73 with a $500,000 balance: $500,000 ÷ 26.5 = $18,868. The divisor decreases each year, resulting in larger percentage withdrawals over time.
When do I have to start taking RMDs?
Under SECURE 2.0, RMDs begin at age 73 for those born 1951-1959, and at age 75 for those born 1960 or later. The first RMD must be taken by April 1 of the year following the year the applicable age is reached. All subsequent RMDs are due by December 31.
What is the RMD for a $500,000 IRA at age 73?
Using the 2026 IRS Uniform Lifetime Table: $500,000 ÷ 26.5 = $18,868. This represents approximately 3.77% of the account balance.
What is the RMD for a $1,000,000 IRA at age 75?
$1,000,000 ÷ 24.6 = $40,650, approximately 4.07% of the balance.
Are Roth 401(k) accounts subject to RMDs?
No. Starting in 2024, designated Roth 401(k) accounts are exempt from RMDs during the account holder’s lifetime. This was enacted under SECURE 2.0 Section 325. Roth IRAs have never been subject to lifetime RMDs.
What is the penalty for missing an RMD?
The penalty is 25% of the amount that should have been withdrawn but was not. If the missed RMD is corrected within 2 years, the penalty is reduced to 10%. Prior to SECURE 2.0, the penalty was 50%. The IRS may waive the penalty entirely for reasonable cause.
Can I take more than the required minimum?
Yes. The RMD is a minimum — there is no maximum. Withdrawing more than the RMD does not reduce next year’s RMD, which is always based on the prior year-end balance and the current year’s divisor.
What is the 10-year rule for inherited IRAs?
For most non-spouse beneficiaries who inherit a retirement account after December 31, 2019, the entire balance must be distributed by December 31 of the 10th year following the year of death. If the original owner had already begun RMDs, annual distributions are also required in years 1-9.
Can I aggregate RMDs from multiple accounts?
For IRAs, yes — the total IRA RMD can be taken from any one or combination of IRAs. For 401(k) plans, no — each plan’s RMD must be taken from that specific plan.
Related Resources on RemoteLaws
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- Unemployment Benefits Calculator — For workers transitioning between careers before retirement age.
This calculator provides estimates based on 2026 IRS rules, the Uniform Lifetime Table, the Single Life Expectancy Table (IRS Publication 590-B), and SECURE 2.0 Act provisions. Actual RMDs depend on exact account balances as of December 31 of the prior year, beneficiary status, and current IRS guidance. Inherited IRA rules are complex and continue to evolve. This tool does not constitute financial, tax, or legal advice.
Sources: IRS — Required Minimum Distributions, IRS Publication 590-B, IRS — Beneficiary Rules, IRS — 2026 Tax Brackets, IRS — Form 5329, IRS — RMD FAQs, SECURE 2.0 Act (Pub. L. 117-328).