RMD Table 2027 — Plan Your Required Minimum Distributions
How do I plan for my 2027 Required Minimum Distribution?
Planning your 2027 RMD in advance gives you time to make strategic decisions about Roth conversions, charitable giving through Qualified Charitable Distributions (QCDs), and tax bracket management. The 2027 RMD will be based on the December 31, 2026 account balance and the same IRS Uniform Lifetime Table factors used since 2022.
If you were born in 1954, you will turn 73 in 2027, making this your first RMD year. You can either take the 2027 distribution by December 31, 2027, or delay until April 1, 2028 (the first-year grace period). Delaying means two distributions in 2028, which may have tax implications.
At age 73, a $500,000 account produces an RMD of approximately $18,868. If your account grows to $550,000 by December 31, 2026, your projected 2027 RMD would be around $20,755. Use our RMD Calculator to project your specific amount.
Calculate Your 2027 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2026 Account Balance ÷ Distribution Period (IRS Uniform Lifetime Table)
Key RMD Rules
- 1RMD starting age: 73 for those born 1951–1959.
- 2Balance used: December 31, 2026 account value.
- 3Qualified Charitable Distributions (QCDs) of up to $105,000/year (2026 amount, indexed for inflation) can satisfy your RMD and exclude the amount from taxable income.
- 4Roth IRAs and Roth 401(k)s remain exempt from RMDs during the owner's lifetime.
- 5IRMAA surcharges on Medicare Part B & D premiums are triggered by income — large RMDs can push you into higher tiers.
Common RMD Mistakes to Avoid
- ⚠Not accounting for potential account growth when projecting the 2027 RMD — a higher balance means a higher required distribution.
- ⚠Waiting until December to take the RMD and missing the deadline due to processing delays.
- ⚠Forgetting to account for state income taxes on RMD distributions (most states tax RMDs as ordinary income).
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.