RMD Calculator 2026 — Required Minimum Distribution for 401(k) & IRA
Reviewed by CalcMulti Editorial Team·Last updated: January 2026
Use our free 401k minimum distribution calculator to determine your Required Minimum Distribution for 2025-2026. Whether you need to calculate RMD 401k withdrawals or use our IRA RMD calculator, this tool computes your exact mandatory IRA withdrawal amount using the latest IRS Uniform Lifetime Table. Under the SECURE 2.0 Act, the RMD starting age is now 73 for individuals born between 1951 and 1959, and will increase to 75 for those born in 1960 or later.
This required minimum distribution calculator supports 401(k), Traditional IRA, SEP-IRA, SIMPLE IRA, and multiple retirement accounts. Our RMD calculator 2025 estimates your exact RMD amount, federal tax liability, and monthly withdrawal amounts — all in seconds. No signup required.
RMDs exist because the IRS wants to ensure that tax-deferred retirement savings are eventually taxed as ordinary income. The calculation is simple: divide your account balance (as of December 31 of the prior year) by your life expectancy factor from the IRS table. For example, a 75-year-old with a $500,000 IRA balance would have an RMD of approximately $20,325 ($500,000 ÷ 24.6).
Missing your RMD deadline can result in a 25% excise tax on the amount not withdrawn (reduced from 50% under SECURE 2.0). Use the calculator below to determine your exact RMD for 2026, plan your withdrawals strategically, and avoid costly penalties. Scroll down for the complete RMD formula, IRS distribution table by age, and step-by-step calculation examples.
First year for RMDs! Deadline is April 1st of next year.
Your Information
Life expectancy factor: 26.5
For tax estimate purposes
Retirement Accounts
2026 RMD Results
Enter account details to calculate RMD
Important RMD Deadlines
First RMD
Must be taken by April 1st of the year following the year you turn 73
Annual RMDs
Must be taken by December 31st of each year thereafter
Penalty
25% penalty on any RMD amount not withdrawn on time (reduced from 50% under SECURE 2.0)
RMD Rules & Guidelines
What Accounts Require RMDs?
- ✓Traditional 401(k), 403(b), 457(b)
- ✓Traditional IRAs
- ✓SEP-IRAs and SIMPLE IRAs
- ✓Rollover IRAs
- ✗Roth IRAs (during owner`'`s lifetime)
Key Points
- •RMDs are based on Dec 31st account balances
- •Use IRS Uniform Lifetime Table
- •RMDs are taxed as ordinary income
- •Can withdraw more than the minimum
- •Consider QCDs for tax benefits
What Is a Required Minimum Distribution (RMD)?
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw from tax-deferred retirement accounts each year once you reach a certain age. The purpose of RMDs is to ensure that retirement savings are eventually taxed as income rather than passed on indefinitely as a tax-free inheritance.
Under the SECURE 2.0 Act of 2022, the RMD starting age was raised to 73 for individuals born between 1951 and 1959, and to 75 for those born in 1960 or later. This was a significant change from the previous age of 72 under the original SECURE Act, and 70½ under prior law.
RMDs apply to Traditional IRAs, 401(k)s, 403(b)s, 457(b)s, SEP-IRAs, SIMPLE IRAs, and most other employer-sponsored retirement plans. Notably, Roth IRAs are exempt from RMDs during the account owner's lifetime, making them a powerful tool for estate planning and tax-free growth.
Failing to take your full RMD by the deadline results in a 25% excise tax on the shortfall (reduced from 50% under SECURE 2.0). If you correct the error within two years, the penalty drops to just 10%.
RMD Formula: How Is It Calculated?
The RMD calculation is straightforward. The IRS provides a formula that divides your account balance by a distribution period based on your age:
RMD = Account Balance (Dec 31 of prior year) ÷ Distribution Period
The distribution period comes from the IRS Uniform Lifetime Table, which is the most commonly used table. There are two other tables for special situations:
- Uniform Lifetime Table: Used by most account owners (unmarried, or married with a spouse less than 10 years younger)
- Joint Life and Last Survivor Table: Used when your sole beneficiary is a spouse who is more than 10 years younger
- Single Life Expectancy Table: Used by beneficiaries of inherited IRAs
Example Calculation
Scenario: You are 75 years old with a Traditional IRA balance of $600,000 as of December 31, 2025.
- Distribution period for age 75 = 24.6
- RMD = $600,000 ÷ 24.6 = $24,390.24
This is the minimum you must withdraw by December 31, 2026. At a 22% tax rate, you would owe approximately $5,366 in federal income tax on this distribution.
IRS Uniform Lifetime Table (2026)
This table shows the distribution period (life expectancy factor) and the approximate withdrawal percentage for each age. Use your age as of December 31 of the distribution year.
| Age | Distribution Period | Withdrawal % | RMD on $500K |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $18,868 |
| 74 | 25.5 | 3.92% | $19,608 |
| 75 | 24.6 | 4.07% | $20,325 |
| 76 | 23.7 | 4.22% | $21,097 |
| 77 | 22.9 | 4.37% | $21,834 |
| 78 | 22 | 4.55% | $22,727 |
| 79 | 21.1 | 4.74% | $23,697 |
| 80 | 20.2 | 4.95% | $24,752 |
| 81 | 19.4 | 5.15% | $25,773 |
| 82 | 18.5 | 5.41% | $27,027 |
| 83 | 17.7 | 5.65% | $28,249 |
| 84 | 16.8 | 5.95% | $29,762 |
| 85 | 16 | 6.25% | $31,250 |
| 86 | 15.2 | 6.58% | $32,895 |
| 87 | 14.4 | 6.94% | $34,722 |
| 88 | 13.7 | 7.30% | $36,496 |
| 89 | 12.9 | 7.75% | $38,760 |
| 90 | 12.2 | 8.20% | $40,984 |
Source: IRS Publication 590-B, Uniform Lifetime Table. The distribution period decreases with age, meaning you must withdraw a larger percentage each year.
RMD Calculation Example
Meet John: John is 73 years old and has a Traditional IRA with a balance of $350,000 as of December 31, 2025. He also has a 401(k) with $200,000. His estimated federal tax rate is 22%.
Step 1: Find the Life Expectancy Factor
At age 73, the IRS Uniform Lifetime Table gives a distribution period of 26.5.
Step 2: Calculate RMD for Each Account
- Traditional IRA: $350,000 ÷ 26.5 = $13,208
- 401(k): $200,000 ÷ 26.5 = $7,547
Step 3: Total RMD for 2026
Total RMD = $13,208 + $7,547 = $20,755
Step 4: Estimate Taxes
At 22% tax rate: $20,755 × 0.22 = $4,566 estimated federal tax
After-tax amount: $20,755 - $4,566 = $16,189
Step 5: Monthly Breakdown
If John takes his RMD in equal monthly installments: $20,755 ÷ 12 = $1,730/month
Pro tip: John can aggregate his IRA RMDs and take the full $20,755 from just one IRA account if he prefers. However, the 401(k) RMD must be taken from the 401(k) specifically — it cannot be combined with IRA distributions.
SECURE 2.0 Act: Key Changes to RMDs
The SECURE 2.0 Act of 2022 made several significant changes to RMD rules that affect retirement planning:
Higher Starting Age
RMD age increased from 72 to 73 (2023), and will increase to 75 starting in 2033. This gives your investments more time to grow tax-deferred.
Lower Penalties
The penalty for missed RMDs dropped from 50% to 25%, and can be reduced to 10% if corrected within 2 years.
Roth 401(k) Exempt
Starting in 2024, Roth 401(k) accounts are no longer subject to RMDs during the owner's lifetime, matching Roth IRA treatment.
QCD Indexing
The $100,000 annual QCD (Qualified Charitable Distribution) limit is now indexed for inflation, providing greater tax-efficient giving options.
Smart RMD Strategies for 2026
Qualified Charitable Distributions (QCDs)
If you're 70½ or older, you can donate up to $105,000 (2024 indexed limit) directly from your IRA to a qualified charity. This satisfies your RMD without increasing your taxable income.
Roth Conversions Before RMD Age
Converting Traditional IRA funds to a Roth IRA before age 73 can reduce future RMDs. You'll pay taxes now, but the converted funds grow tax-free and are not subject to RMDs.
Tax Bracket Management
Time your RMD withdrawals strategically. In lower-income years, consider taking more than the minimum to "fill up" lower tax brackets and reduce future RMDs.
Aggregate IRA RMDs
If you have multiple IRAs, you can calculate the total RMD across all accounts but take the entire distribution from one account. This doesn't apply to 401(k)s — each 401(k) RMD must come from that specific account.
Who Must Take Required Minimum Distributions?
RMDs are required from virtually all tax-deferred retirement accounts once the account owner reaches the applicable starting age. Under current law (SECURE 2.0 Act), the RMD starting age is 73 for individuals born between 1951 and 1959, and will rise to 75 for those born in 1960 or later. The following account types are subject to RMDs:
Traditional IRAs: All Traditional IRA owners must take RMDs regardless of whether they are still working. You can aggregate your IRA RMDs and take the total distribution from any one (or combination) of your Traditional IRA accounts.
401(k), 403(b), and 457(b) plans: Employer-sponsored plan RMDs must generally be taken separately from each plan. However, if you are still working for the employer that sponsors a 401(k), you may qualify for the "still working" exception and delay RMDs from that specific plan until you retire.
SEP-IRAs and SIMPLE IRAs: These follow the same rules as Traditional IRAs for RMD purposes.
Inherited IRAs: Beneficiaries of inherited retirement accounts are subject to their own RMD rules, which depend on whether the beneficiary is an eligible designated beneficiary (spouse, minor child, disabled individual, etc.) or a non-eligible designated beneficiary subject to the 10-year rule.
Roth IRAs are exempt from RMDs during the original owner's lifetime. Starting in 2024, Roth 401(k) accounts are also exempt, aligning their treatment with Roth IRAs. This makes Roth accounts powerful tools for estate planning and tax diversification in retirement.
How RMDs Are Calculated
The RMD calculation uses a straightforward formula. You divide your account balance as of December 31 of the prior year by a life expectancy factor from the appropriate IRS table. The most commonly used table is the Uniform Lifetime Table, which applies to unmarried owners and married owners whose spouse is not more than 10 years younger.
RMD Formula
RMD = Account Balance (Dec 31 of prior year) ÷ Life Expectancy Factor
Example: Age 75, Balance = $400,000, Factor = 24.6 → RMD = $400,000 ÷ 24.6 = $16,260
As you age, the life expectancy factor decreases, which means the percentage of your balance that you must withdraw increases each year. At age 73 the factor is 26.5 (about 3.77% withdrawal), while at age 85 it drops to 16.0 (about 6.25% withdrawal). This accelerating schedule ensures that a meaningful portion of the account is distributed and taxed over the owner's remaining lifetime.
If your sole beneficiary is a spouse who is more than 10 years younger than you, you may use the Joint Life and Last Survivor Expectancy Table instead, which provides a longer distribution period and results in a smaller annual RMD. This is the only situation where a different table may be used by the account owner.
Uniform Lifetime Table Excerpt (Ages 72-80)
The table below shows the IRS Uniform Lifetime Table distribution periods for ages 72 through 80, along with the corresponding withdrawal percentage and example RMD amounts for common account balances.
| Age | Life Expectancy Factor | Withdrawal % | RMD on $250K | RMD on $500K | RMD on $1M |
|---|---|---|---|---|---|
| 72 | 27.4 | 3.65% | $9,124 | $18,248 | $36,496 |
| 73 | 26.5 | 3.77% | $9,434 | $18,868 | $37,736 |
| 74 | 25.5 | 3.92% | $9,804 | $19,608 | $39,216 |
| 75 | 24.6 | 4.07% | $10,163 | $20,325 | $40,650 |
| 76 | 23.7 | 4.22% | $10,549 | $21,097 | $42,194 |
| 77 | 22.9 | 4.37% | $10,917 | $21,834 | $43,668 |
| 78 | 22.0 | 4.55% | $11,364 | $22,727 | $45,455 |
| 79 | 21.1 | 4.74% | $11,848 | $23,697 | $47,393 |
| 80 | 20.2 | 4.95% | $12,376 | $24,752 | $49,505 |
Source: IRS Publication 590-B, Uniform Lifetime Table. Use your age as of December 31 of the distribution year. The full table continues to age 120 and beyond.
Penalties for Missing RMDs
Failing to take your full RMD by the applicable deadline triggers an excise tax on the amount that was not withdrawn. Under the SECURE 2.0 Act, this penalty was reduced from the previous 50% to a more manageable -- but still significant -- 25% of the shortfall. If you correct the error within two years by taking the missed distribution and filing an amended return, the penalty drops further to just 10%.
For example, if your RMD for the year is $20,000 and you fail to withdraw any amount by December 31, you would owe a $5,000 penalty (25% of $20,000) in addition to the income tax due when you eventually take the distribution. If you take partial distributions, the penalty applies only to the shortfall: withdrawing $15,000 of a $20,000 RMD means the penalty is calculated on the $5,000 difference ($1,250).
To avoid missed deadlines, consider setting up automatic distributions with your plan custodian. Many brokerages and 401(k) administrators offer automatic RMD calculation and distribution services that ensure the correct amount is withdrawn on schedule each year. You can choose to receive distributions monthly, quarterly, or as a single annual payment -- the frequency does not matter as long as the total annual amount meets or exceeds the required minimum.
401k RMD Calculator
Your 401(k) Required Minimum Distribution is calculated using the same IRS Uniform Lifetime Table as other retirement accounts. However, there are important differences that make the 401k RMD calculator unique compared to IRA RMDs:
- Separate Calculations Required: Unlike IRAs, 401(k) RMDs must be taken from each 401(k) account separately. If you have two 401(k) accounts, you cannot aggregate them — each plan must distribute its own RMD independently.
- Still-Working Exception: If you are still employed by the company that sponsors your 401(k) and you do not own more than 5% of the business, you can delay RMDs from that specific 401(k) until you actually retire. This exception does not apply to IRAs or 401(k) plans from former employers.
- Roth 401(k) Changes: Starting in 2024, Roth 401(k) accounts are no longer subject to RMDs during the owner's lifetime, thanks to the SECURE 2.0 Act. Previously, Roth 401(k) holders had to either take RMDs or roll the funds into a Roth IRA.
- Loan Offsets: Outstanding 401(k) loans may affect your account balance used to calculate the RMD. The balance used is the total account value as of December 31 of the prior year, including any outstanding loan balances.
To calculate your 401(k) RMD, simply enter each 401(k) account balance in the calculator above and select "401(k)" as the account type. The calculator will compute the RMD for each account individually and provide a combined total for tax planning purposes.
IRA RMD Calculator
Traditional IRA RMDs can be aggregated across multiple IRA accounts, giving you flexibility in how you take your distributions. This is one of the key advantages of the IRA RMD calculator approach compared to 401(k) RMDs:
- Aggregation Rule: You must calculate the RMD for each Traditional IRA separately, but you can take the total combined RMD from any one IRA or any combination of your IRAs. This allows you to strategically withdraw from the account that best suits your tax and investment goals.
- SEP-IRA and SIMPLE IRA: These follow the same RMD rules as Traditional IRAs. SEP-IRA and SIMPLE IRA RMDs can also be aggregated with Traditional IRA RMDs for withdrawal purposes.
- Roth IRA Exemption: Roth IRAs are completely exempt from RMDs during the original owner's lifetime. This makes Roth conversions before age 73 a powerful strategy to reduce future RMD obligations.
- Inherited IRA Rules: Beneficiaries of inherited IRAs have different RMD rules. Spousal beneficiaries can treat the IRA as their own, while most non-spouse beneficiaries are subject to the 10-year distribution rule under the SECURE Act.
- QCD Strategy: IRA owners age 70½ or older can make Qualified Charitable Distributions (QCDs) of up to $105,000 per year directly from their IRA to a qualified charity. QCDs count toward your RMD but are excluded from taxable income.
Use the IRA RMD calculator above to compute your Required Minimum Distribution for each IRA account. Add multiple accounts using the "Add Account" button, and the tool will calculate individual and aggregate RMDs automatically.
Inherited IRA Minimum Distribution Calculator
If you've inherited an IRA or 401(k), your inherited IRA minimum distribution requirements depend on your relationship to the original account owner and when they passed away. The SECURE Act of 2019 significantly changed these rules for most beneficiaries.
Spouse Beneficiaries
- Option 1: Treat as your own IRA - RMDs start at your normal RMD age (73/75)
- Option 2: Remain as beneficiary - RMDs based on your life expectancy or deceased spouse's remaining life expectancy
- Option 3: Lump sum distribution (fully taxable)
Non-Spouse Beneficiaries (10-Year Rule)
- Must empty the account within 10 years of owner's death
- No annual RMD required (but account must be $0 by year 10)
- Applies to deaths after December 31, 2019
- Includes adult children, siblings, friends, trusts
Eligible Designated Beneficiaries (EDBs)
These beneficiaries can use the Single Life Expectancy Table and "stretch" distributions over their lifetime:
- Surviving spouse
- Minor children (until age of majority, then 10-year rule applies)
- Disabled individuals (as defined by IRS)
- Chronically ill individuals
- Individuals not more than 10 years younger than the deceased
Inherited IRA RMD Example
Scenario: You (age 50, non-spouse) inherit a $200,000 IRA in 2024.
10-Year Rule: You must withdraw the entire $200,000 by December 31, 2034.
Strategy: You could withdraw ~$20,000/year, or vary amounts based on your tax situation each year. No annual minimum required, but the account must be empty by year 10.
2026 RMD Table: Complete IRS Uniform Lifetime Table (Ages 72–100)
This is the official IRS Uniform Lifetime Table used to calculate your 2026 Required Minimum Distribution. To find your RMD: (1) locate your age as of December 31, 2026, (2) find the corresponding distribution period, (3) divide your December 31, 2025 account balance by that factor.
Formula: RMD = Prior Year-End Balance ÷ Distribution Period
| Age | Life Expectancy Factor | Withdrawal % | RMD on $250K | RMD on $500K | RMD on $750K | RMD on $1M |
|---|---|---|---|---|---|---|
| 72 | 27.4 | 3.65% | $9,124 | $18,248 | $27,372 | $36,496 |
| 73 ★ | 26.5 | 3.77% | $9,434 | $18,868 | $28,302 | $37,736 |
| 74 | 25.5 | 3.92% | $9,804 | $19,608 | $29,412 | $39,216 |
| 75 ★ | 24.6 | 4.07% | $10,163 | $20,325 | $30,488 | $40,650 |
| 76 | 23.7 | 4.22% | $10,549 | $21,097 | $31,646 | $42,194 |
| 77 | 22.9 | 4.37% | $10,917 | $21,834 | $32,751 | $43,668 |
| 78 | 22 | 4.55% | $11,364 | $22,727 | $34,091 | $45,455 |
| 79 | 21.1 | 4.74% | $11,848 | $23,697 | $35,545 | $47,393 |
| 80 ★ | 20.2 | 4.95% | $12,376 | $24,752 | $37,129 | $49,505 |
| 81 | 19.4 | 5.15% | $12,887 | $25,773 | $38,660 | $51,546 |
| 82 | 18.5 | 5.41% | $13,514 | $27,027 | $40,541 | $54,054 |
| 83 | 17.7 | 5.65% | $14,124 | $28,249 | $42,373 | $56,497 |
| 84 | 16.8 | 5.95% | $14,881 | $29,762 | $44,643 | $59,524 |
| 85 | 16 | 6.25% | $15,625 | $31,250 | $46,875 | $62,500 |
| 86 | 15.2 | 6.58% | $16,447 | $32,895 | $49,342 | $65,789 |
| 87 | 14.4 | 6.94% | $17,361 | $34,722 | $52,083 | $69,444 |
| 88 | 13.7 | 7.30% | $18,248 | $36,496 | $54,745 | $72,993 |
| 89 | 12.9 | 7.75% | $19,380 | $38,760 | $58,140 | $77,519 |
| 90 | 12.2 | 8.20% | $20,492 | $40,984 | $61,475 | $81,967 |
| 91 | 11.5 | 8.70% | $21,739 | $43,478 | $65,217 | $86,957 |
| 92 | 10.8 | 9.26% | $23,148 | $46,296 | $69,444 | $92,593 |
| 93 | 10.1 | 9.90% | $24,752 | $49,505 | $74,257 | $99,010 |
| 94 | 9.5 | 10.53% | $26,316 | $52,632 | $78,947 | $105,263 |
| 95 | 8.9 | 11.24% | $28,090 | $56,180 | $84,270 | $112,360 |
| 96 | 8.4 | 11.90% | $29,762 | $59,524 | $89,286 | $119,048 |
| 97 | 7.8 | 12.82% | $32,051 | $64,103 | $96,154 | $128,205 |
| 98 | 7.3 | 13.70% | $34,247 | $68,493 | $102,740 | $136,986 |
| 99 | 6.8 | 14.71% | $36,765 | $73,529 | $110,294 | $147,059 |
| 100 | 6.4 | 15.63% | $39,063 | $78,125 | $117,188 | $156,250 |
Future RMD Calculator: Projecting Your RMDs Over 10 Years
Planning ahead for future RMDs is one of the most important — and underutilized — tax planning strategies available to retirees. As you age, your distribution factor decreases, meaning a larger percentage of your balance must be withdrawn each year. Simultaneously, if your investments are growing faster than your withdrawals, your balance may increase, leading to larger and larger RMDs.
The table below shows a future RMD projection for a 73-year-old starting with a $500,000 balance, assuming 6% annual growth and the official IRS life expectancy factors:
| Year | Age | Balance (Start of Year) | IRS Factor | Annual RMD | Est. Tax (22%) |
|---|---|---|---|---|---|
| 2026 | 73 | $500,000 | 26.5 | $18,868 | $4,151 |
| 2027 | 74 | $508,226 | 25.5 | $19,930 | $4,385 |
| 2028 | 75 | $517,760 | 24.6 | $21,047 | $4,630 |
| 2029 | 76 | $528,073 | 23.7 | $22,282 | $4,902 |
| 2030 | 77 | $539,079 | 22.9 | $23,541 | $5,179 |
| 2031 | 78 | $550,534 | 22 | $25,024 | $5,505 |
| 2032 | 79 | $562,013 | 21.1 | $26,636 | $5,860 |
| 2033 | 80 | $572,917 | 20.2 | $28,362 | $6,240 |
| 2034 | 81 | $582,298 | 19.4 | $30,015 | $6,603 |
| 2035 | 82 | $589,839 | 18.5 | $31,883 | $7,014 |
Assumes 6% annual portfolio growth and 22% federal tax rate. Actual results vary. Balances shown before RMD withdrawal each year.
Why Future RMDs Can Keep Growing
Even as the distribution factor shrinks (requiring larger percentage withdrawals), if your portfolio grows at 6–8% annually, the absolute dollar amount of your RMD may increase year over year. This is why Roth conversions in the years before RMD age — especially during lower-income years — are so powerful for reducing future mandatory withdrawals.
Social Security + RMD = Tax Bracket Trap
Many retirees are surprised to find that large RMDs cause up to 85% of their Social Security benefits to become taxable. As RMDs grow, they can push Social Security income into higher tax brackets — a phenomenon called the "RMD tax trap." This is one of the strongest arguments for proactive Roth conversion strategies in your 60s, before RMDs begin.
Using QCDs to Reduce Taxable RMDs
If you are 70½ or older and charitably inclined, a Qualified Charitable Distribution (QCD) lets you donate up to $105,000 per year directly from your IRA to a qualified charity. The QCD counts toward your RMD but is excluded from taxable income — effectively reducing your adjusted gross income dollar-for-dollar. This can prevent Social Security income taxation and reduce Medicare IRMAA surcharges.
Important Disclaimer
This RMD calculator is for educational purposes only and does not constitute tax, financial, or legal advice. RMD rules are governed by IRS regulations and are subject to change. The IRS Uniform Lifetime Table values used here reflect SECURE 2.0 Act updates, but individual circumstances — including inherited IRAs, spousal beneficiaries, and state tax laws — may differ. Always consult a qualified tax advisor or CPA before taking distributions from retirement accounts.