RMD Calculator
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Results
Your 2026 RMD is $18,867.92: $500,000 ÷ 26.5 (age 73), due by April 1, 2027
| Year | Age | Balance on Dec 31 before | Distribution period | RMD | % of balance |
|---|---|---|---|---|---|
| 2026 | 73 | $500,000 | 26.5 | $18,867.92 | 3.77% |
| 2027 | 74 | $506,132 | 25.5 | $19,848.32 | 3.92% |
| 2028 | 75 | $511,590 | 24.6 | $20,796.36 | 4.07% |
| 2029 | 76 | $516,374 | 23.7 | $21,787.91 | 4.22% |
| 2030 | 77 | $520,404 | 22.9 | $22,725.08 | 4.37% |
| 2031 | 78 | $523,699 | 22.0 | $23,804.52 | 4.55% |
| 2032 | 79 | $526,080 | 21.1 | $24,932.70 | 4.74% |
| 2033 | 80 | $527,451 | 20.2 | $26,111.44 | 4.95% |
| 2034 | 81 | $527,712 | 19.4 | $27,201.66 | 5.15% |
| 2035 | 82 | $526,896 | 18.5 | $28,480.88 | 5.41% |
You may delay your first RMD to April 1, 2027, but then the 2027 RMD is also due by December 31, 2027, so two distributions would be taxed in one year.
Each IRA’s RMD is worked out separately but can be taken from any of your IRAs; 401(k) and other plan RMDs must come from each plan. Roth IRAs have no RMDs while you are alive. Missing an RMD can mean a 25% excise tax (10% if corrected in time).
The projection assumes the return stays steady and each RMD is taken at the end of the year. Real balances will differ.
How to use the RMD calculator
- Enter your year of birth and the year you are taking the distribution for.
- Enter the account balance on December 31 of the year before. For a 2026 RMD, that is the balance at the end of 2025, from your year-end statement.
- Optionally enter an assumed return and the number of years to see how your RMDs might change.
- If your spouse is your sole beneficiary and more than 10 years younger, say so: a different IRS table applies.
RMD formula
Projected balance next year = balance × (1 + R) − RMD
The distribution period comes from the Uniform Lifetime Table for the age you reach on your birthday in the distribution year. R is the assumed return used only for the projection, with each RMD taken at the end of the year. The period shrinks every year, so the share you must withdraw rises, from about 3.77% at 73 to 8.2% at 90.
When RMDs start
| Born | RMDs start in the year you turn |
|---|---|
| 1950 or earlier | 72 (70½ if born before July 1, 1949); already started |
| 1951 to 1959 | 73 |
| 1960 or later | 75 |
The first RMD can wait until April 1 of the following year; every later one is due by December 31. Someone born in 1960 has a first RMD year of 2035, due by April 1, 2036. For 1959 births the law's wording overlaps, and the IRS proposed regulations set the age at 73. Sources: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime) (2025 edition), Internal Revenue Bulletin 2024-33 and the IRS RMD FAQs, checked October 19, 2026.
Worked example
You were born in 1953, so you turn 73 in 2026, your first RMD year. Your IRA held $500,000 on December 31, 2025. The period for 73 is 26.5, so the 2026 RMD is 500,000 ÷ 26.5 = $18,867.92, due by April 1, 2027. If the account then earns an assumed 5%, it holds $506,132 at the end of 2026, and the 2027 RMD at 74 is $506,132 ÷ 25.5 = $19,848.32. By 2045, at age 92, the RMD would be $40,361, 9.26% of the balance.
IRS Uniform Lifetime Table
Distribution periods for distribution years 2022 and later (Publication 590-B, Appendix B, Table III).
| Age | Period | Age | Period | Age | Period |
|---|---|---|---|---|---|
| 72 | 27.4 | 89 | 12.9 | 106 | 4.3 |
| 73 | 26.5 | 90 | 12.2 | 107 | 4.1 |
| 74 | 25.5 | 91 | 11.5 | 108 | 3.9 |
| 75 | 24.6 | 92 | 10.8 | 109 | 3.7 |
| 76 | 23.7 | 93 | 10.1 | 110 | 3.5 |
| 77 | 22.9 | 94 | 9.5 | 111 | 3.4 |
| 78 | 22.0 | 95 | 8.9 | 112 | 3.3 |
| 79 | 21.1 | 96 | 8.4 | 113 | 3.1 |
| 80 | 20.2 | 97 | 7.8 | 114 | 3.0 |
| 81 | 19.4 | 98 | 7.3 | 115 | 2.9 |
| 82 | 18.5 | 99 | 6.8 | 116 | 2.8 |
| 83 | 17.7 | 100 | 6.4 | 117 | 2.7 |
| 84 | 16.8 | 101 | 6.0 | 118 | 2.5 |
| 85 | 16.0 | 102 | 5.6 | 119 | 2.3 |
| 86 | 15.2 | 103 | 5.2 | 120+ | 2.0 |
| 87 | 14.4 | 104 | 4.9 | ||
| 88 | 13.7 | 105 | 4.6 |
Common RMD mistakes
- Using the wrong balance. The RMD uses the balance at the end of the previous year, not today's balance.
- Delaying the first RMD without planning. Waiting until April 1 means two RMDs in the same tax year, which can push you into a higher bracket.
- Taking it from the wrong account. IRA RMDs can be combined and taken from any of your IRAs, but each 401(k) or 403(b)-type plan's RMD must come from that plan.
- Forgetting inherited accounts. Inherited IRAs follow different rules and tables; this calculator is for your own accounts.
- Seeing the bigger picture. RMDs are taxable income. Plan them with Social Security in the Social Security calculator and your budget in the retirement calculator.
Frequently asked questions
How is an RMD calculated?
Divide the account balance on December 31 of the previous year by the distribution period for your age in the IRS Uniform Lifetime Table. At 73 the period is 26.5, so a $500,000 balance gives a $18,867.92 RMD.
At what age do RMDs start?
Under the SECURE 2.0 Act, at 73 if you were born from 1951 to 1959 and at 75 if you were born in 1960 or later. Your first RMD is for the year you reach that age, and can be delayed until April 1 of the following year.
What happens if I delay my first RMD to April 1?
You must still take the second year’s RMD by December 31 of that year, so two distributions are taxed in the same year. That can raise your tax bill, so many people take the first one in the year they reach their starting age.
Do Roth IRAs have required minimum distributions?
No, not while the owner is alive. Since 2024 designated Roth accounts in 401(k) and 403(b) plans are also exempt during the owner’s lifetime. Beneficiaries who inherit Roth accounts do have distribution rules.
What is the penalty for missing an RMD?
An excise tax of 25% of the amount you should have withdrawn, cut to 10% if you correct it within the correction window, generally two years. You report it on Form 5329 and can ask the IRS to waive it for reasonable error.