Your required minimum distribution for 2026 comes from two numbers: your account balance on December 31, 2025, and a factor from the IRS Uniform Lifetime Table for the age you reach in 2026. Divide the first by the second and you have the minimum you must withdraw.
Enter your birth year and balance above. The calculator finds your factor, tells you if a 2026 RMD is due and projects the next few years.
How the RMD is figured
The IRS publishes the factors in Publication 590-B, Appendix B. Each one is roughly the number of years the money is expected to last.
At 73 the factor is 26.5, so you take out about 3.8% of the prior year end balance. At 80 it’s 20.2, about 5%. At 90 it’s 12.2, about 8.2%. The percentage rises every year, which is why RMDs often grow even when the balance shrinks.
Say you were born in 1952 and had $400,000 in a traditional IRA on December 31, 2025. You turn 74 in 2026. The factor is 25.5, so your RMD is $400,000 divided by 25.5, or $15,686.
The age that counts is the age you reach on your birthday in 2026, even if your birthday is in December.
When your first RMD is due
Your starting age depends on when you were born:
- Born 1950 or earlier: you’re already taking RMDs
- Born 1951 through 1959: RMDs start the year you turn 73
- Born 1960 or later: RMDs start the year you turn 75
For the first year only, you can wait until April 1 of the following year. Every later RMD is due by December 31.
Waiting can backfire. If you turn 73 in 2026 and push your first RMD to March 2027, your second RMD is also due by December 31, 2027. Two withdrawals in one year can push you into a higher bracket and raise your Medicare premiums two years later. The calculator shows both amounts so you can compare.
Which accounts need an RMD
Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k), 403(b) and 457(b) plans all require RMDs.
Roth IRAs don’t require them while the owner is alive. Since 2024, Roth money inside a 401(k) or 403(b) doesn’t either.
Multiple IRAs. Figure the RMD for each IRA separately, add them up, and take the total from any one IRA or a mix. The same is true for multiple 403(b) accounts.
401(k) plans. Each 401(k) is on its own. You have to take each plan’s RMD from that plan.
Still working. If you’re still employed and don’t own 5% or more of the company, you can usually delay RMDs from your current employer’s plan until you retire. This doesn’t apply to IRAs or to plans from old jobs.
A younger spouse
If your spouse is your only beneficiary for the whole year and is more than 10 years younger than you, you use the Joint and Last Survivor table instead. It has larger factors, so your RMD is smaller. The calculator flags this but uses the standard table, so check Publication 590-B for your exact factor.
Inherited IRAs follow different rules again, with a Single Life table and, for many heirs, a 10 year deadline. This calculator is for your own accounts.
What happens if you miss it
The penalty is an excise tax of 25% of the amount you should have taken and didn’t. It drops to 10% if you take the missed amount and file a corrected return within two years.
The IRS can waive it entirely for a reasonable error, like an illness or a custodian mistake, if you take the missed amount and explain on Form 5329. Asking is worth it, because waivers are commonly granted when the shortfall gets fixed quickly.
Ways to take the RMD
Monthly or once. You can take it in pieces through the year or all in December. Many custodians will set up automatic payments.
Withhold tax from it. You can have federal tax withheld from an RMD. Withholding from an IRA counts as paid evenly through the year, so a December RMD with extra withholding can cover tax owed on other income. Our underpayment penalty calculator shows if you need more.
Give it to charity. At 70½ or older, you can send money straight from an IRA to a charity as a qualified charitable distribution. It counts toward your RMD and isn’t taxable income. Our article on deducting charity without itemizing compares the options.
Don’t convert it. An RMD can’t be rolled into a Roth. Take the RMD first, then convert any extra. Our guide to Roth conversions before December 31 covers the timing.
Reading the projection
The table under your result estimates the next five RMDs. Each row starts from the prior year end balance, takes out that year’s RMD and grows the rest at the rate you entered.
Try a lower growth rate and a higher one. If your RMDs climb faster than your spending needs, that’s a sign to plan ahead. People in that spot often look at smaller Roth conversions in the years before RMDs start, or at giving through qualified charitable distributions, so the required withdrawals don’t push them into a higher bracket later.
Questions people ask
Where do I find my December 31, 2025 balance?
On your year end statement, or in your online account history. Many custodians also send a letter each January with the RMD already calculated.
Can I take more than the minimum?
Yes. The RMD is a floor. Taking extra this year doesn’t lower next year’s RMD, though it does lower the balance it’s based on.
Is the RMD taxed?
Withdrawals from pre tax accounts count as ordinary income in the year you take them. They aren’t subject to the 10% early withdrawal penalty.
Does my RMD change if the market falls in 2026?
No. It’s set by the balance on December 31, 2025. A drop this year lowers next year’s RMD instead.
What if I die before taking my RMD?
Your beneficiary generally has to take the rest of that year’s RMD. Our RMD guide covers deadlines and inherited accounts in more detail.
An estimate using the IRS Uniform Lifetime Table. It does not cover inherited accounts or the Joint and Last Survivor table. Your custodian’s figure or a tax professional should confirm the final amount.