ECONOMY STUDIORMD calculator
Your required minimum distribution from an IRA or 401(k) for 2026, from the IRS Uniform Lifetime Table, and what the next years' could be.
- Your age that year
- 74
- IRS factor
- 25.5
- Share of the balance
- 3.92%
- RMDs start at age
- 73
- Take it by
- December 31, 2026
At age 74 in 2026, your required minimum distribution is $19,607.84: your $500,000 balance on December 31, 2025, divided by the IRS factor 25.5 for age 74 (3.92% of the balance).
It must be taken by December 31, 2026.
Taking less than the minimum can cost a 25% excise tax on the shortfall (10% if corrected within two years): up to $4,901.96 here.
Your RMD each year, at 4.88% growth
RMDs year by year
| Year | Age | Balance | Factor | RMD |
|---|---|---|---|---|
| 2026 | 74 | $500,000 | 25.5 | $19,608 |
| 2027 | 75 | $503,835 | 24.6 | $20,481 |
| 2028 | 76 | $506,942 | 23.7 | $21,390 |
| 2029 | 77 | $509,247 | 22.9 | $22,238 |
| 2030 | 78 | $510,775 | 22.0 | $23,217 |
| 2031 | 79 | $511,351 | 21.1 | $24,235 |
| 2032 | 80 | $510,887 | 20.2 | $25,291 |
| 2033 | 81 | $509,293 | 19.4 | $26,252 |
| 2034 | 82 | $506,613 | 18.5 | $27,385 |
| 2035 | 83 | $502,615 | 17.7 | $28,396 |
| 2036 | 84 | $497,361 | 16.8 | $29,605 |
| 2037 | 85 | $490,582 | 16.0 | $30,661 |
| 2038 | 86 | $482,365 | 15.2 | $31,735 |
| 2039 | 87 | $472,621 | 14.4 | $32,821 |
| 2040 | 88 | $461,263 | 13.7 | $33,669 |
How it works
The IRS sets the minimum: last December 31's balance divided by the distribution period for the age you reach this year. The factor shrinks every year, so the share you must take grows: about 3.77% at 73, 6.25% at 85 and 11.24% at 95. For later years, the calculator takes out each RMD and grows the rest at the rate you enter. RMDs are usually taxed as income. This explains the rules; it is not tax advice.
Planning before retirement? Try the retirement calculator, and see the Social Security COLA calculator.
Questions
When do required minimum distributions start?
At age 73 if you were born from 1951 through 1959, and at 75 if you were born in 1960 or later (IRS final regulations, 2024; for 1959 the IRS has proposed 73, as the law names both ages). The first RMD can wait until April 1 of the next year; every later one is due by December 31.
How is the RMD calculated?
Your account balance on December 31 of last year, divided by the distribution period for the age you reach this year in the IRS Uniform Lifetime Table (Publication 590-B). At 73 the factor is 26.5, so the RMD is about 3.77% of the balance; at 80 it is 20.2, about 4.95%.
What if I don't take it?
The amount you should have taken but didn't may be subject to a 25% excise tax, or 10% if you correct it within two years, reported on Form 5329 (IRS).
Which accounts need RMDs?
Traditional IRAs, SEP and SIMPLE IRAs, and workplace plans such as 401(k) and 403(b) plans. Roth IRAs, and Roth accounts in 401(k) and 403(b) plans, need no RMDs while the owner is alive. Each IRA's RMD is calculated separately, but the total can be taken from any one or more of your IRAs (the same goes for 403(b) contracts); 401(k) and 457(b) RMDs must come from each plan.
What if my spouse is much younger?
If your spouse is more than 10 years younger and the sole beneficiary of the account, the IRS uses a different table (Joint Life and Last Survivor, Table II in Publication 590-B), which gives a smaller RMD. This calculator uses the Uniform Lifetime Table.
Sources
- IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime)
- IRS, Retirement plan and IRA required minimum distributions FAQs
- IRS, Internal Revenue Bulletin 2024-33 (final and proposed RMD regulations)
Educational tool, not financial advice. Results are estimates from the numbers you enter; lenders and banks calculate in their own ways. Default rates update automatically from official data.