RMD at Age 72 — IRS Distribution Factor & 2026 Calculator
What is the Required Minimum Distribution for a 72-year-old?
At age 72, the IRS Uniform Lifetime Table assigns a distribution period of 27.4 years. This means your Required Minimum Distribution equals your December 31 prior-year account balance divided by 27.4. On a $500,000 account, the RMD is approximately $18,248 — about 3.6% of the account value.
Age 72 was the RMD start age under SECURE Act 1.0 (2019). If you began Required Minimum Distributions at 72 (born in or before 1950), you continue your existing schedule. Those born in 1951 or later start at 73 under SECURE 2.0 and do not have a required distribution at 72.
Age 72 was the RMD start age under SECURE Act 1.0 (2019–2022). Those born in 1950 or earlier began RMDs at 72. Under SECURE 2.0, those born in 1951 or later start at 73, so age 72 is only relevant for those who began distributions under the old rules or the pre-2019 age 70½ rules.
Calculate Your 2026 RMD
Age 72 · Balance $500,000 → ~$18,248 RMD
Enter your actual balance for a precise calculation
Formula
RMD = Balance ÷ 27.4 (IRS Uniform Lifetime Table, age 72)
IRS Distribution Period — Age 72
27.4
Distribution Period (years)
3.6%
% of Balance Required
$18,248
RMD on $500K Balance
$36,496
RMD on $1M Balance
Key RMD Rules
- 1IRS distribution factor at age 72: 27.4 years.
- 2RMD formula: December 31 prior-year balance ÷ 27.4.
- 3On a $500,000 account, this produces an RMD of approximately $18,248.
- 4Deadline: December 31 of the current year (or April 1 of the following year for your very first RMD only).
- 5The 25% penalty for missing an RMD (reduced to 10% if corrected within the correction window) applies regardless of age.
- 6This age applies to those who started RMDs under the pre-SECURE 2.0 rules (born on or before 1950).
Common RMD Mistakes to Avoid
- ⚠Using the current year's balance instead of the December 31 prior-year balance — always use the prior December 31 value.
- ⚠Forgetting to take RMDs from each employer plan (401k, 403b) separately — you cannot aggregate multiple employer plans.
- ⚠Assuming the RMD percentage stays constant — it increases every year as the distribution factor decreases.
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Frequently Asked Questions
Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.