RMD at Age 73 — IRS Distribution Factor & 2026 Calculator
What is the Required Minimum Distribution for a 73-year-old?
At age 73, the IRS Uniform Lifetime Table assigns a distribution period of 26.5 years. This means your Required Minimum Distribution equals your December 31 prior-year account balance divided by 26.5. On a $500,000 account, the RMD is approximately $18,868 — about 3.8% of the account value.
Age 73 is the current RMD starting age under SECURE 2.0 for those born 1951–1959. Your first Required Minimum Distribution may be taken by December 31 of the year you turn 73, or you may delay until April 1 of the following year. Most advisors recommend taking it in the year you turn 73 to avoid doubling up distributions in the following year.
Age 73 is the standard RMD start age under SECURE 2.0 for those born 1951–1959. Your first RMD can be delayed until April 1 of the following year — but this means two distributions in that year (first-year RMD + second-year RMD), which can push you into a higher tax bracket.
Calculate Your 2026 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = Balance ÷ 26.5 (IRS Uniform Lifetime Table, age 73)
IRS Distribution Period — Age 73
26.5
Distribution Period (years)
3.8%
% of Balance Required
$18,868
RMD on $500K Balance
$37,736
RMD on $1M Balance
Key RMD Rules
- 1IRS distribution factor at age 73: 26.5 years.
- 2RMD formula: December 31 prior-year balance ÷ 26.5.
- 3On a $500,000 account, this produces an RMD of approximately $18,868.
- 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.
- 6First-year grace period: you may delay your age-73 RMD to April 1 of the following year.
- 7Delaying the first RMD means two distributions in one year, which can push into a higher tax bracket or trigger IRMAA surcharges.
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.
Related RMD Tools & Guides
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.