RMD Calculator 2026: Required Minimum Distribution by Age

When RMDs start

Year of birth	First RMD year	First deadline
1950 or earlier	Already required	December 31 each year
1951 to 1959	The year you turn 73	April 1 of the next year
1960 or later	The year you turn 75	April 1 of the next year

After the first one, every RMD is due by December 31. Delaying the first one to April 1 means taking two in the same year, which can push you into a higher bracket.

Uniform Lifetime Table

Most IRA owners use this table. If your only beneficiary is a spouse more than 10 years younger, a different table gives a smaller RMD. The last column shows the RMD on each $1 million.

Age	Divisor	Share of balance	RMD per $1 million
72	27.4	3.65%	$36,496
73	26.5	3.77%	$37,736
74	25.5	3.92%	$39,216
75	24.6	4.07%	$40,650
76	23.7	4.22%	$42,194
77	22.9	4.37%	$43,668
78	22.0	4.55%	$45,455
79	21.1	4.74%	$47,393
80	20.2	4.95%	$49,505
81	19.4	5.15%	$51,546
82	18.5	5.41%	$54,054
83	17.7	5.65%	$56,497
84	16.8	5.95%	$59,524
85	16.0	6.25%	$62,500
86	15.2	6.58%	$65,789
87	14.4	6.94%	$69,444
88	13.7	7.30%	$72,993
89	12.9	7.75%	$77,519
90	12.2	8.20%	$81,967
91	11.5	8.70%	$86,957
92	10.8	9.26%	$92,593
93	10.1	9.90%	$99,010
94	9.5	10.53%	$105,263
95	8.9	11.24%	$112,360
96	8.4	11.90%	$119,048
97	7.8	12.82%	$128,205
98	7.3	13.70%	$136,986
99	6.8	14.71%	$147,059
100	6.4	15.63%	$156,250

Source: IRS Publication 590-B, Appendix B, Table III (for 2022 and later). Ages 101 to 120 continue in the IRS table.

Rules worth knowing

IRAs can be combined. Figure the RMD for each traditional IRA, add them up, and take the total from any one or more of your IRAs. 401(k) RMDs must come from each plan separately.
Roth accounts are exempt. Roth IRAs have no RMDs for the owner, and Roth 401(k)s have none starting in 2024.
Still working? You can usually delay RMDs from your current employer's plan until you retire, unless you own more than 5% of the company. IRAs have no such exception.
Missed one? The penalty is 25% of the amount not taken, cut to 10% if you correct it within about two years.
Charity counts. From age 70½ you can give up to $111,000 in 2026 directly from an IRA to charity. It counts toward your RMD and stays out of taxable income.

See the whole picture

Required withdrawals can raise your taxes and Medicare premiums for decades. The free Retirement Check projects your RMDs and taxes year by year, and tests whether Roth conversions help.

Run the free Retirement Check

Common questions

How is my RMD calculated?

Take your account balance on December 31 of the prior year and divide it by the Uniform Lifetime Table divisor for the age you reach this year. At 73 the divisor is 26.5, so each $100,000 requires about $3,774.

At what age do RMDs start?

At 73 if you were born from 1951 through 1959, and at 75 if you were born in 1960 or later. If you were born in 1950 or earlier, you are already taking them.

When is the RMD deadline?

December 31 each year. The first RMD can wait until April 1 of the following year, but then two are due that year.

What happens if I miss my RMD?

The IRS can charge an excise tax of 25% of the amount you did not take, reduced to 10% if you take it and file a corrected return within the correction window, generally about two years.

Can I reduce my RMDs?

Roth conversions before RMDs start lower the balance the RMD is based on. Qualified charitable distributions from an IRA after 70½ can satisfy an RMD without adding to taxable income.

RMD calculator for 2026