How to Calculate Your RMD — Step-by-Step Formula Explained
How do I calculate my Required Minimum Distribution each year?
The RMD formula is straightforward: divide your account balance as of December 31 of the prior year by the IRS life expectancy factor from the Uniform Lifetime Table for your age during the distribution year. The result is the minimum dollar amount you must withdraw by December 31.
For example, if you turn 75 in 2026 and your IRA balance was $400,000 on December 31, 2025, your 2026 RMD is $400,000 ÷ 24.6 = $16,260. You may withdraw more, but not less, without penalty.
Calculate Your 2026 RMD
Age 75 · Balance $500,000 → ~$20,325 RMD
Enter your actual balance for a precise calculation
Key RMD Rules
- 1Use your December 31 prior-year balance — not your current balance or average balance.
- 2Use the Uniform Lifetime Table factor for your age during the distribution year.
- 3If your sole beneficiary is a spouse more than 10 years younger, use the Joint Life Table instead (lower factor = smaller RMD).
- 4Calculate each IRA separately, but you may aggregate and withdraw from any one traditional IRA.
- 5401(k) plans must be calculated and withdrawn separately — you cannot aggregate across 401(k) accounts.
- 6Round to the nearest dollar — fractional cents are not required.
The Three IRS Life Expectancy Tables
The IRS provides three tables: (1) Uniform Lifetime Table — used by most account owners; (2) Joint and Last Survivor Table — for owners whose sole beneficiary is a spouse more than 10 years younger; (3) Single Life Expectancy Table — for beneficiaries of inherited accounts. Most people use only the Uniform Lifetime Table throughout their lifetime.
Step-by-Step Example: Age 75, $400,000 IRA
Step 1: Find your December 31, 2025 IRA balance: $400,000. Step 2: Look up your Uniform Lifetime Table factor for age 75: 24.6. Step 3: Divide: $400,000 ÷ 24.6 = $16,260 (rounded). Step 4: Withdraw at least $16,260 by December 31, 2026. You can take it as a lump sum or multiple distributions throughout the year — the IRS only requires the annual total meets the minimum.
Multiple IRA Accounts: Aggregation Rules
If you own three traditional IRAs with balances of $100,000, $150,000, and $250,000, you calculate each RMD separately: each ÷ your IRS factor. Then sum the three RMDs to get the total required. You can then take the entire total from any one (or combination) of your IRAs — IRA aggregation allows flexibility in which account you draw from. This does NOT apply to 401(k) plans, which must each satisfy their own RMD.
RMD Amount by Age and Account Balance
The table below shows the Required Minimum Distribution for common account balances at each RMD age, using the 2022 IRS Uniform Lifetime Table. Use your actual December 31 balance and IRS factor for a precise calculation.
| Age | IRS Factor | % Required | $250K Balance | $500K Balance | $750K Balance | $1M Balance | $2M Balance |
|---|---|---|---|---|---|---|---|
| 72 | 27.4 | 3.65% | $9,124 | $18,248 | $27,372 | $36,496 | $72,993 |
| 73 | 26.5 | 3.77% | $9,434 | $18,868 | $28,302 | $37,736 | $75,472 |
| 74 | 25.5 | 3.92% | $9,804 | $19,608 | $29,412 | $39,216 | $78,431 |
| 75 | 24.6 | 4.07% | $10,163 | $20,325 | $30,488 | $40,650 | $81,301 |
| 76 | 23.7 | 4.22% | $10,549 | $21,097 | $31,646 | $42,194 | $84,388 |
| 77 | 22.9 | 4.37% | $10,917 | $21,834 | $32,751 | $43,668 | $87,336 |
| 78 | 22.0 | 4.55% | $11,364 | $22,727 | $34,091 | $45,455 | $90,909 |
| 79 | 21.1 | 4.74% | $11,848 | $23,697 | $35,545 | $47,393 | $94,787 |
| 80 | 20.2 | 4.95% | $12,376 | $24,752 | $37,129 | $49,505 | $99,010 |
| 81 | 19.4 | 5.15% | $12,887 | $25,773 | $38,660 | $51,546 | $103,093 |
| 82 | 18.5 | 5.41% | $13,514 | $27,027 | $40,541 | $54,054 | $108,108 |
| 83 | 17.7 | 5.65% | $14,124 | $28,249 | $42,373 | $56,497 | $112,994 |
| 84 | 16.8 | 5.95% | $14,881 | $29,762 | $44,643 | $59,524 | $119,048 |
| 85 | 16.0 | 6.25% | $15,625 | $31,250 | $46,875 | $62,500 | $125,000 |
| 86 | 15.2 | 6.58% | $16,447 | $32,895 | $49,342 | $65,789 | $131,579 |
| 87 | 14.4 | 6.94% | $17,361 | $34,722 | $52,083 | $69,444 | $138,889 |
| 88 | 13.7 | 7.30% | $18,248 | $36,496 | $54,745 | $72,993 | $145,985 |
| 89 | 12.9 | 7.75% | $19,380 | $38,760 | $58,140 | $77,519 | $155,039 |
| 90 | 12.2 | 8.20% | $20,492 | $40,984 | $61,475 | $81,967 | $163,934 |
| 91 | 11.5 | 8.70% | $21,739 | $43,478 | $65,217 | $86,957 | $173,913 |
Common RMD Mistakes to Avoid
- ⚠Using the current balance instead of the December 31 prior-year balance — this leads to incorrect calculations.
- ⚠Forgetting to include all traditional IRA accounts in the aggregation calculation.
- ⚠Applying the wrong IRS table — most people use Uniform Lifetime; only use Joint Life if your spouse is the sole beneficiary and more than 10 years younger.
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.