How do I calculate my required minimum distribution?
Take the account balance on 31 December of the previous year and divide it by the factor in the IRS Uniform Lifetime Table for the age you reach this year. That is the method in IRS Publication 590-B, which calls the factor the applicable denominator and prints the table as Table III in Appendix B.
On the defaults, someone who turns 75 in 2026 with $500,000 in a traditional IRA at the end of 2025 divides by 24.6: $500,000 / 24.6 = $20,325.20, which is 4.07% of the balance. Publication 590-B gives the same case with $100,000: an RMD of $4,065 for 2026.
The age is the one you reach on your birthday in the RMD year, not your age on 1 January, and the balance is fixed at the previous 31 December, so a market move during the year does not change that year's RMD. The calculator applies the same Table III to 2026 and 2027, so for the same balance and age the two years give the same RMD; only the dates in the schedule move. RMDs are worked out in dollars, so the calculator shows every amount in dollars and never converts one into another currency.
At what age do RMDs start under SECURE 2.0?
IRS Notice 2026-13 quotes the rule in section 401(a)(9)(C)(v) of the tax code. The applicable age is 73 for someone who reaches 72 after 31 December 2022 and 73 before 1 January 2033, and 75 for someone who reaches 74 after 31 December 2032. In birth years, that works out as follows:
| Born | RMDs start at | First RMD year |
|---|---|---|
| 1950 or earlier | Already started under the earlier ages | Every year shown |
| 1951 to 1958 | 73 | The year you turn 73 |
| 1959 | 73 under proposed regulations | 2032 |
| 1960 or later | 75 | The year you turn 75, 2035 or later |
Someone born in 1959 reaches 73 in 2032 and 74 in 2033, so both clauses of the statute read on them. Proposed regulations that the Treasury and the IRS published in July 2024 (REG-103529-23, in Internal Revenue Bulletin 2024-33) would set the applicable age at 73 for anyone born in 1959. They are proposed, not final, and the calculator follows them and says so on the result. Publication 590-B (2025) describes the IRA timing: the first RMD is due by 1 April of the year after you reach the applicable age, and each later one by 31 December. Delay the first and two RMDs come out in the same calendar year. Turn 73 in 2026 with $500,000 and the 2026 RMD of $18,867.92 can wait until 1 April 2027, but the 2027 RMD is still due by 31 December 2027.
What is the Uniform Lifetime Table for 2026?
The table in force for 2026 is Table III in Publication 590-B (2025), which runs from 27.4 at age 72 down to 2.0 at 120 and over. The calculator holds every factor from 72 to 120. A few points from it, with the RMD on a $500,000 balance:
| Age reached | Factor | RMD as % of balance | RMD on $500,000 |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $18,867.92 |
| 75 | 24.6 | 4.07% | $20,325.20 |
| 80 | 20.2 | 4.95% | $24,752.48 |
| 85 | 16.0 | 6.25% | $31,250.00 |
| 90 | 12.2 | 8.20% | $40,983.61 |
| 95 | 8.9 | 11.24% | $56,179.78 |
| 100 | 6.4 | 15.63% | $78,125.00 |
The factor falls each year, so the share of the account that must come out rises with age. The table is used by unmarried owners, by married owners whose spouse is not more than 10 years younger, and by married owners whose spouse is not the sole beneficiary.
How will my RMDs change in future years?
Each year's RMD depends on the balance left after the year before, so the calculator projects forward. It grows the balance for the year at the rate you enter, takes that year's RMD out on 31 December, and divides the new year-end balance by the next factor.
On the defaults the 2026 RMD is $20,325.20, the 2027 RMD is $21,294.30 on a balance of $504,674.80, and the 2028 RMD is $22,210.23. Over 15 years at 5% growth the RMDs total $420,638 and $456,981 is left at the end of 2040. The growth rate changes the picture a great deal:
| Growth rate | RMDs over 15 years | Balance at end of 2040 | RMD at age 89 |
|---|---|---|---|
| 0% | $289,300 | $210,700 | $17,706 |
| 3% | $360,864 | $336,884 | $27,418 |
| 5% | $420,638 | $456,981 | $36,427 |
| 7% | $492,390 | $616,136 | $48,124 |
An RMD sets the least you must take out. You can take more, but Publication 590-B says an amount above the RMD in one year does not count toward a later year's RMD.
RMDs from a 401(k), an IRA and a Roth account
The arithmetic is the same for a traditional IRA and a pre-tax 401(k), but the rules around it differ. The IRS RMD FAQs, last reviewed on 29 January 2026, say:
- Several IRAs. Work out the RMD for each IRA separately, then take the total from any one or more of them.
- Several 401(k) plans. Each plan's RMD comes out of that plan.
- Still working. A workplace plan can let you delay RMDs until the year you retire, unless you own 5% of the business. This calculator does not apply that delay; it shows the RMD as if you had retired.
- Roth IRAs and Roth 401(k)s. No RMDs while the owner is alive. Choose Roth IRA or Roth 401(k) and the calculator shows $0 and simply grows the balance.
Notice 2026-13 confirms the last point for designated Roth accounts inside a plan, which SECURE 2.0 removed from the lifetime RMD rules.
What if my spouse is more than 10 years younger?
Publication 590-B uses a different table, the Joint Life and Last Survivor Expectancy Table (Table II), when your spouse is the sole beneficiary of the IRA and is more than 10 years younger than you. Its factors depend on both ages. In the publication's example, an owner who turns 75 in 2026 with a spouse who turns 64 uses 25.3 instead of 24.6, so $100,000 gives an RMD of $3,953 instead of $4,065.
This calculator does not include Table II, which has a row for every pair of ages, so it is left out here rather than cut down. In that case the result on this page is higher than the Table II figure, which Publication 590-B gives for each pair of ages.
What happens if I miss an RMD?
The IRS RMD FAQs say an amount not taken as required may face an excise tax of 25%, or 10% if the RMD is corrected within two years. Missing the whole default RMD of $20,325.20 could cost $5,081.30 at 25%, or $2,032.52 at 10%.
A few points from Publication 590-B help avoid a shortfall. An RMD cannot be rolled over into another retirement account. A qualified charitable distribution counts toward the RMD. And because the first RMD can wait until 1 April of the following year, it is easy to forget that the second year's RMD is due by 31 December of that same year.
How to calculate an RMD in Excel or Google Sheets
Put the Uniform Lifetime Table in two columns, ages 72 to 120 in one and factors in the next, and name the range T. With the prior year-end balance in B1 and the age you reach in B2, =ROUND(B1/VLOOKUP(MIN(B2,120), T, 2, FALSE), 2) returns the RMD. For $500,000 at age 75 it gives $20,325.20.
To project, add a row per year. The next balance is =B1*(1+5%)-C1, where C1 is that year's RMD, and the age goes up by one. That is the convention this calculator uses: a full year of growth, then the RMD out on 31 December. If you take the RMD early in the year instead, the balance left to grow is smaller and later RMDs come out a little lower.
What this RMD calculator leaves out, and common mistakes
It does not cover inherited IRAs, whose beneficiaries follow separate rules including a 10-year rule for some designated beneficiaries, the Joint Life table, annuity contracts, the still-working delay for workplace plans, or income tax on the distribution. It uses one growth rate for every year, while real balances move with markets.
- Using this year's balance. The RMD uses the balance on 31 December of the previous year.
- Using your age on 1 January. Use the age you reach on your birthday in the RMD year.
- Taking all IRAs' RMDs from a 401(k). IRA RMDs can be combined across IRAs, but not with a plan's.
- Forgetting the second RMD. Delaying the first to 1 April puts two RMDs in one calendar year.
- Applying RMDs to a Roth IRA. The owner has none; beneficiaries do.
Glossary
Required minimum distribution (RMD): the least you must withdraw from a pre-tax retirement account each year once RMDs start. Applicable denominator: the Table III factor the balance is divided by. Uniform Lifetime Table: Table III in Publication 590-B, for owners whose spouse is not a sole beneficiary more than 10 years younger. Applicable age: the age RMDs start, 73 or 75 depending on birth year. Required beginning date: 1 April of the year after you reach the applicable age. Qualified charitable distribution: an IRA payment made directly to a charity, which counts toward the RMD.
Frequently asked questions
How is an RMD calculated?
Divide the account balance on 31 December of the previous year by the Uniform Lifetime Table factor for the age you reach this year. For $500,000 at age 75 in 2026 that is $500,000 / 24.6 = $20,325.20.
At what age do RMDs start?
At 73 if you were born from 1951 to 1958, and at 75 if you were born in 1960 or later, under the SECURE 2.0 ages quoted in IRS Notice 2026-13. For 1959 the statute gives both ages; IRS proposed regulations would use 73, as this calculator does. Anyone born in 1950 or earlier has already started.
When is the first RMD due?
Publication 590-B says by 1 April of the year after you reach the applicable age. Every later RMD is due by 31 December of its year, so delaying the first means two RMDs in one calendar year.
What is the RMD factor at 75?
24.6, from Table III in Publication 590-B. That means 4.07% of the prior year-end balance must come out. At 73 the factor is 26.5, and at 80 it is 20.2.
Do Roth IRAs have required minimum distributions?
Not while the owner is alive. The IRS RMD FAQs say Roth IRAs and designated Roth accounts are not subject to lifetime RMDs, although beneficiaries who inherit them are.
Can I delay 401(k) RMDs if I am still working?
A workplace plan can let you wait until the year you retire, unless you own 5% of the employer, according to the IRS RMD FAQs. The plan's own terms decide. For IRAs, Publication 590-B's start rule turns on age alone.
What is the penalty for missing an RMD?
An excise tax of 25% of the amount not taken, cut to 10% if the RMD is corrected within two years, according to the IRS RMD FAQs. On a missed $20,325.20 that is $5,081.30, or $2,032.52.
Can I take my RMDs from just one IRA?
Yes, for IRAs. Work out each IRA's RMD separately, then take the total from one or more of them. RMDs from 401(k) plans must come out of each plan separately.
What if my spouse is more than 10 years younger?
If that spouse is the sole beneficiary, Publication 590-B uses the Joint Life and Last Survivor table instead, which gives a smaller RMD. This calculator does not include that table, so its result would be too high in that case.
Does growth during the year change this year's RMD?
No. The RMD for a year is fixed by the balance on 31 December of the year before. Growth during the year changes the balance that sets next year's RMD.
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Last reviewed 14 November 2026 by the NIFM Academy editorial team. Next review by 31 October 2027.
United States, tax year 2026. Next review by 31 October 2027.
- IRS news release IR-2025-111, 401(k) limit increases to 24,500 dollars for 2026, IRA limit increases to 7,500 dollars, 13 November 2025, 2026: 401(k) elective deferral limit 24,500; catch-up at 50 and over 8,000; higher catch-up for ages 60 to 63 remains 11,250; IRA limit 7,500; IRA catch-up 1,100; Roth IRA phase-out 153,000 to 168,000 single and head of household, 242,000 to 252,000 married filing jointly, 0 to 10,000 married filing separately. Checked 14 November 2026.
- IRS Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living, 2026: section 402(g)(1) limit 24,500; section 415(c)(1)(A) defined contribution limit 72,000; section 401(a)(17) compensation limit 360,000; section 414(v)(2)(B)(i) catch-up 8,000; section 414(v)(2)(E)(i) catch-up for those who attain 60, 61, 62 or 63 in 2026 remains 11,250; Roth catch-up wage threshold for 2025 wages 150,000; IRA deductible amount 7,500 plus 1,100 at 50; Roth IRA phase-out ranges as in IR-2025-111. Checked 14 November 2026.
- IRS news release IR-2026-136, 401(k) limit increases to 25,500 dollars for 2027, IRA limit remains 7,500 dollars, 12 November 2026, 2027: 401(k) limit 25,500; catch-up at 50 and over 8,500; catch-up for ages 60 to 63 11,750; IRA limit remains 7,500; IRA catch-up remains 1,100; Roth IRA phase-out 158,000 to 173,000 single and head of household, 250,000 to 260,000 married filing jointly, 0 to 10,000 married filing separately. Checked 14 November 2026.
- IRS Notice 2026-66, 2027 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living, 2027: section 415(c)(1)(A) limit 75,000; section 402(g)(1) limit 25,500; catch-up 8,500; catch-up for those who attain 60 to 63 in 2027 11,750; Roth catch-up wage threshold for 2026 wages 155,000; section 401(a)(17) compensation limit 375,000; Roth IRA phase-out ranges as in IR-2026-136. Checked 14 November 2026.
- IRS Publication 590-A (2025), Contributions to Individual Retirement Arrangements, Worksheet 2-2 and Table 2-1, reduced Roth IRA limit: (modified AGI - start of range) / range width as a decimal rounded to at least three places, capped at 1.000; multiply by the lesser of the dollar limit or taxable compensation and subtract; round the result up to the nearest 10 dollars and enter 200 if it is less than 200; take the lesser of that and the limit less contributions to other IRAs. Married filing separately and not living with the spouse uses the single range. Contributions can be made regardless of age. Checked 14 November 2026.
- IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements, Appendix B Table III (Uniform Lifetime), applicable denominators from 27.4 at age 72 to 2.0 at 120 and over; the RMD for 2026 is the account balance at the end of 2025 divided by the denominator for the age reached in 2026, for example 100,000 / 24.6 = 4,065 at age 75; use Table II instead when the sole beneficiary is a spouse more than 10 years younger; first RMD by 1 April of the year after the year you reach age 73, later RMDs by 31 December. Checked 14 November 2026.
- IRS Notice 2026-13, explanations for eligible rollover distributions under section 402(f), section II.B.2, under section 401(a)(9)(C)(v) the applicable age is 73 for an individual who attains age 72 after 31 December 2022 and age 73 before 1 January 2033, and 75 for an individual who attains age 74 after 31 December 2032; the required beginning date is 1 April of the year after the later of the year the applicable age is reached or the year the employee retires; no lifetime RMDs from a designated Roth account in a plan. Checked 14 November 2026.
- IRS Internal Revenue Bulletin 2024-33, REG-103529-23, Required Minimum Distributions (proposed regulations published in the Federal Register on 19 July 2024), the 2024 final regulations reserve section 1.401(a)(9)-2(b)(2)(v) because section 401(a)(9)(C)(v) gives both 73 and 75 for employees born in 1959; the proposed paragraph reads: in the case of an employee born in 1959, the applicable age is age 73. Checked 14 November 2026.
- IRS, Retirement plan and IRA required minimum distributions FAQs, last reviewed 29 January 2026, Roth IRAs and designated Roth accounts have no RMDs while the owner is alive; workplace plan participants can delay RMDs until the year they retire unless they are a 5% owner; missed RMDs can face a 25% excise tax, 10% if corrected within two years; IRA RMDs are figured separately for each IRA but can be withdrawn from one or more of them; 401(k) RMDs are taken separately from each plan. Checked 14 November 2026.