A Required Minimum Distribution (RMD) is the minimum annual withdrawal the IRS requires from Traditional IRAs and 401k accounts starting at age 73. This calculator uses the current IRS Uniform Lifetime Table to compute your 2026 RMD.
RMD Calculation — 2026
Use the prior year-end balance (Dec 31, 2025)
Other IRA balances (RMDs can be aggregated)
How to Calculate Your RMD in 2026
The required minimum distribution formula is straightforward: divide your December 31 prior-year account balance by the IRS life expectancy factor for your age. The factor comes from the Uniform Lifetime Table (most common) or the Joint Life Expectancy Table (if your sole beneficiary is a spouse more than 10 years younger).
Example: Age 75, $500,000 Balance
The Uniform Lifetime Table factor for age 75 is 24.6. Divide $500,000 by 24.6 = $20,325 RMD. This amount must be withdrawn from the account by December 31, 2026 (or April 1 of the year after you turn 73, for your very first RMD only).
Aggregating Multiple IRA Accounts
If you own multiple traditional IRAs, you can calculate your total RMD across all accounts but take the full amount from any one account (or combination). Each account has its own balance, but distributions can be aggregated. This does not apply to 401k accounts — each must satisfy its own RMD separately.
Qualified Charitable Distributions (QCD)
If you are 70½ or older, you can satisfy up to $105,000 of your RMD (2026, indexed) through a Qualified Charitable Distribution — sending funds directly from your IRA to a charity. QCDs count toward your RMD but are not included in taxable income, effectively making the charitable gift tax-free.
Frequently Asked Questions
What age do RMDs start in 2026?
Under the SECURE 2.0 Act, RMDs begin at age 73 for individuals who turn 73 on or after January 1, 2023. If you turned 72 before January 1, 2023, your RMDs already started under the prior rules. The age will increase to 75 for those born on or after January 1, 1960, starting in 2033.
How is the RMD calculated?
Your RMD equals your account balance on December 31 of the prior year divided by the IRS life expectancy factor from the Uniform Lifetime Table (or Single Life Expectancy Table for inherited accounts). For example, a 75-year-old uses a factor of 24.6, so a $500,000 balance produces an RMD of $20,325 ($500,000 ÷ 24.6).
What happens if I miss my RMD?
The penalty for failing to take your full RMD is 25% of the shortfall (reduced from 50% under SECURE 2.0). If corrected in a timely manner under a correction window, the penalty may be reduced to 10%. File Form 5329 with your return to report any missed RMD and any applicable penalty.
Can I avoid RMDs with a Roth IRA?
Yes. Roth IRAs are not subject to RMDs during the original account owner's lifetime. This is one of the key advantages of Roth accounts. However, inherited Roth IRAs are subject to RMDs for non-spouse beneficiaries under the 10-year rule (SECURE Act, 2019).
Is this calculator free?
Yes, completely free with no signup required. For educational purposes only. RMD rules are complex, especially for inherited accounts and multiple accounts. Consult a financial advisor or CPA to ensure compliance. 2026 figures shown.