RMD Calculator
Calculate your 2026 or 2027 Required Minimum Distribution (RMD) from your IRA or 401(k) using the IRS Uniform Lifetime Table.
How to Use This Calculator
- Enter your birth year - determines the age your RMDs must start
- Choose your account type - Traditional accounts require RMDs; most Roth accounts don’t
- Enter your account balance as of December 31 of last year
- Pick the year you’re calculating the RMD for (2026 or 2027)
- Click Calculate RMD to see your required withdrawal, deadline, and percentage of balance
Your Details
Account Information
📋 What Is an RMD?
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw each year from tax-deferred retirement accounts once you reach a certain age. Your RMD is calculated by dividing your account balance on December 31 of the prior year by a life-expectancy "distribution period" from the IRS Uniform Lifetime Table (IRS Publication 590-B, Appendix B, Table III). The table has been unchanged since 2022, so the same divisors apply in 2026 and 2027.
📊 Uniform Lifetime Table (Select Ages)
| Age | Divisor | % of Balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
| 100 | 6.4 | 15.63% |
Full table runs from age 72 (27.4) down to age 120+ (2.0).
⚠️ Key Rules to Know
- Start age: 73 if born 1951-1959; 75 if born 1960 or later (SECURE 2.0 Act)
- Deadline: December 31 each year — except your very first RMD, which you can delay until April 1 of the following year (but then you'd take two RMDs in that tax year)
- Penalty for missing it: 25% excise tax on the shortfall, reduced to 10% if corrected within two years (IRC §4974)
- Multiple IRAs: calculate each one's RMD separately, then withdraw the total from any one or combination of your IRAs
- 401(k)/403(b) plans: must be calculated and withdrawn separately for each plan — they cannot be aggregated with each other or with IRAs
- Roth 401(k)/403(b): no longer require RMDs during your lifetime, matching Roth IRA rules (effective 2024)
- Qualified Charitable Distribution (QCD): donating directly from an IRA to charity (up to $111,000 in 2026) counts toward your RMD but isn't included in your taxable income
💍 Spousal Exception (Joint Life Table)
If your spouse is your sole primary beneficiary and more than 10 years younger than you, the IRS lets you use the Joint Life and Last Survivor Expectancy Table instead, which produces a larger divisor (and therefore a smaller RMD). That table depends on both spouses' ages, so this calculator flags when it applies but doesn't compute it directly — check IRS Publication 590-B, Appendix B, Table II, or talk to a tax advisor for the exact figure.
🔗 Save & Share Your Calculation
Your inputs are automatically saved in the URL. You can bookmark this page to save your calculation, or use the Share button to send it to a spouse or financial advisor.
Frequently Asked Questions
What age do RMDs start in 2026 and 2027?
RMDs start at age 73 if you were born between 1951 and 1959, and at age 75 if you were born in 1960 or later. This is set by the SECURE 2.0 Act. Your first RMD can be delayed until April 1 of the year after you reach your start age, but then you'd also owe that year's RMD by December 31 — two distributions in one tax year.
How is my RMD calculated?
Divide your retirement account balance as of December 31 of the prior year by the IRS 'distribution period' for your age, found in the Uniform Lifetime Table (IRS Publication 590-B, Table III). For example, a $500,000 balance at age 75 uses a divisor of 24.6, giving an RMD of $20,325.
What happens if I miss my RMD deadline?
The IRS charges a 25% excise tax on the amount you should have withdrawn but didn't. If you correct the shortfall within two years, the penalty drops to 10%. You can also request a penalty waiver by filing Form 5329 with a reasonable-cause explanation.
Do Roth IRAs or Roth 401(k)s require RMDs?
Roth IRAs have never required RMDs for the original owner. As of 2024 (under SECURE 2.0), Roth 401(k) and Roth 403(b) accounts no longer require RMDs during the original owner's lifetime either, matching Roth IRA treatment.
Can I take my RMD from just one of my IRAs?
Yes. If you own multiple IRAs, calculate each one's RMD separately, then withdraw the combined total from any one IRA or a combination of them. 401(k) and 403(b) plans don't get this flexibility — each employer plan's RMD must be calculated and withdrawn from that specific plan.
Does a Qualified Charitable Distribution (QCD) count toward my RMD?
Yes. A QCD — a direct transfer from your IRA to a qualified charity, up to $111,000 in 2026 — counts toward satisfying your RMD for the year, but the amount isn't included in your taxable income the way a normal withdrawal would be.