How is my RMD calculated?

Divide your prior year-end (December 31) balance by the distribution-period factor for your age from the IRS Uniform Lifetime Table. For example, at age 73 the factor is 26.5, so a $500,000 balance gives a $18,868 RMD ($500,000 ÷ 26.5). This calculator does the math for you.

RMDs are generally due by December 31 each year. For your very first RMD (the year you turn 73), you may delay it until April 1 of the following year — but then you'd take two RMDs that year, which can push up your taxable income.

What is the penalty for missing an RMD?

SECURE 2.0 reduced the penalty for a missed RMD from 50% to 25% of the shortfall, and to 10% if you correct the mistake within the correction window (generally two years) and file Form 5329. It's still costly, so don't miss the deadline.

RMD Calculator 2026

Q: At what age do RMDs start in 2026?

Under SECURE 2.0, required minimum distributions begin at age 73 for anyone who turns 73 in 2023 through 2032. The starting age rises to 75 in 2033. If you turned 72 before 2023 you were already taking RMDs under the old rules.

Q: Do Roth accounts have RMDs?

Roth IRAs have no RMDs during the original owner's lifetime. As of 2024, Roth 401(k)s also no longer require lifetime RMDs. This calculator is for pre-tax accounts like Traditional IRAs, 401(k)s, and 403(b)s, which do require RMDs.

Enter your balance and age below to get your required minimum distribution instantly — then read exactly how it's calculated and when it's due.

Private by design. No SSN, no bank login, no IRS login, no payroll password. Runs in your browser. Educational estimate only.

Your account

Balance on December 31 of last year

Prior year-end fair market value of this account.

Your age at the end of this year

yrs

RMDs start the year you turn 73.

Account type

Roth IRAs have no lifetime RMDs — use a pre-tax account here.

Your 2026 RMD

This year's RMD

$18,868

Monthly equivalent

$1,572

Prior year-end balance$500,000

Distribution period (age 73)26.5

IRS Uniform Lifetime Table factor.

Required withdrawal rate3.77%

RMD ÷ balance — it rises every year.

RMD = balance ÷ factor$18,868

Deadlines. RMDs are due by December 31. Your very first RMD (the year you turn 73) can be delayed to April 1of the next year — but you'd then take two RMDs in one year, raising that year's taxable income.

Missed-RMD penalty. SECURE 2.0 cut the penalty from 50% to 25% of the shortfall — and to 10% if corrected within the window and Form 5329 is filed.

Understand your result

Key facts at a glance

RMD start age

73 (SECURE 2.0)

Table used

Uniform Lifetime

First-year deadline

April 1

Annual deadline

December 31

Missed penalty

25% (10% if fixed)

Roth IRA RMD

None (lifetime)

How the RMD is calculated

The IRS wants pre-tax retirement accounts drawn down over your expected lifetime, so each year after 73 you must withdraw at least a minimum amount. The formula is simple: take your account's balance on December 31 of the prior year and divide it by a distribution-period factor from the Uniform Lifetime Table. The factor shrinks as you age, so the required percentage of your balance rises every year — from about 3.8% at 73 to over 5% by your early 80s.

If you have several pre-tax IRAs, you calculate the RMD for each but may take the total from any one (or a mix) of them. Employer plans like 401(k)s and 403(b)sgenerally must each satisfy their own RMD separately — you can't aggregate a 401(k) RMD with an IRA. Every dollar withdrawn is taxed as ordinary income, which is why retirees often plan Roth conversions in their 60s to reduce the balance — and the RMD — later.

Worked example

Say you turn 75 this year with $500,000 in a Traditional IRA on last December 31:

Age-75 factor from the Uniform Lifetime Table = 24.6
RMD = $500,000 ÷ 24.6 = $20,325
That's about 4.07% of the balance, all taxable as ordinary income
Next year the factor drops to 23.7, so the same balance would require a slightly larger withdrawal

Common mistakes to avoid

Using this year's balance instead of last December 31's — the RMD always uses the prior year-end value.
Aggregating a 401(k) RMD with IRA RMDs — employer plans must be taken separately.
Forgetting a Roth 401(k) — as of 2024 it no longer has lifetime RMDs, so don't over-withdraw.
Delaying your first RMD to April 1 without planning for the double distribution that lands that year.
Missing the deadline — even the reduced 25% penalty is steep; set a December reminder.

RMD FAQs

At what age do RMDs start in 2026?

Under SECURE 2.0, RMDs begin at age 73 for anyone turning 73 in 2023–2032. The starting age rises to 75 in 2033. If you turned 72 before 2023 you were already taking RMDs.

When exactly is my RMD due?

Generally by December 31 each year. Your first RMD can be delayed to April 1 of the following year, but then you take two RMDs that year — which can bump your income and Medicare premiums.

What's the penalty for missing an RMD?

25% of the shortfall under SECURE 2.0, reduced to 10% if you correct it within the two-year window and file Form 5329. Before 2023 the penalty was 50%.

Do Roth accounts have RMDs?

Roth IRAs have no lifetime RMDs, and as of 2024 neither do Roth 401(k)s. This tool is for pre-tax accounts like Traditional IRAs, 401(k)s, and 403(b)s.

Can I take more than my RMD?

Yes. The RMD is a minimum, not a maximum. But extra withdrawals don't reduce future RMDs directly — a Roth conversion does, by lowering the pre-tax balance.

Are RMDs taxed?

Yes, as ordinary income in the year withdrawn (except any after-tax basis). You can send an RMD straight to charity as a Qualified Charitable Distribution to exclude it from income.

Sources & verification

Related calculators & guides

Roth Conversion Calculator

Shrink future RMDs by converting now

Lifetime Tax Savings Calculator

Model RMDs across your whole retirement

Federal Tax Calculator 2026

See the tax on your RMD income

Educational estimate only. This tool uses the IRS Uniform Lifetime Table and does not account for every situation (multiple accounts, inherited IRAs, the Joint Life table for much-younger spouses, or QCDs). Confirm your figure with your plan administrator or a qualified tax professional. Full disclaimer.