Investment · United States
RMD calculator, with the IRS table.
Your required minimum distribution is your account balance on the prior December 31 divided by an IRS distribution period. Enter your birth date and balance to see which table and factor apply.
RMD = prior December 31 balance ÷ distribution period. At age 73 the Uniform Lifetime Table factor is 26.5, so a $500,000 balance gives $18,867.92. RMDs start at 73 if you were born 1951 to 1958 (1959 is unresolved) and at 75 if you were born in 1960 or later.
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Uniform Lifetime Table (Table III)
This is the table most IRA owners use. Find your age on your birthday in the distribution year and divide your prior year-end balance by the number beside it. Your row is highlighted after you calculate. The age 73 factor is 26.5; age 75 is 24.6.
| Age | Distribution period |
|---|---|
| 72 | 27.4 |
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16.0 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| 89 | 12.9 |
| 90 | 12.2 |
| 91 | 11.5 |
| 92 | 10.8 |
| 93 | 10.1 |
| 94 | 9.5 |
| 95 | 8.9 |
| 96 | 8.4 |
| Age | Distribution period |
|---|---|
| 97 | 7.8 |
| 98 | 7.3 |
| 99 | 6.8 |
| 100 | 6.4 |
| 101 | 6.0 |
| 102 | 5.6 |
| 103 | 5.2 |
| 104 | 4.9 |
| 105 | 4.6 |
| 106 | 4.3 |
| 107 | 4.1 |
| 108 | 3.9 |
| 109 | 3.7 |
| 110 | 3.5 |
| 111 | 3.4 |
| 112 | 3.3 |
| 113 | 3.1 |
| 114 | 3.0 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120 and over | 2.0 |
Worked example
You were born in June 1952, so you turn 74 in 2026 and your applicable age (73) has passed. Your IRA held $500,000 on December 31, 2025. Table III gives 25.5 at age 74.
- RMD for 2026 = $500,000 ÷ 25.5 = $19,607.84, due by December 31, 2026.
- If you were born in 1953 you reach 73 in 2026, your factor is 26.5, and a $400,000 balance gives $15,094.34. You may take it by April 1, 2027, but then 2027's RMD is also due by December 31, 2027, so you take two in one year.
- With a spouse born in 1966 who is the sole beneficiary and more than 10 years younger, Table II applies instead. For a 74-year-old owner and a 60-year-old spouse it gives a longer period, so a smaller RMD.
Method and sources
- Formula: RMD = account balance at December 31 of the prior year ÷ applicable denominator (distribution period). Source: IRS Publication 590-B (2025), Figuring the Owner's Required Minimum Distribution, and the statute, 26 U.S.C. §401(a)(9).
- Tables: Table III (Uniform Lifetime) for most owners; Table II (Joint and Last Survivor) when the sole beneficiary is a spouse more than 10 years younger; Table I (Single Life) for inherited IRAs. All three transcribed from Appendix B of Publication 590-B (2025), the tables for 2026 distributions, read 2 October 2026.
- Start age: 26 CFR 1.401(a)(9)-2(b)(2), from the 2024 Treasury final regulations implementing SECURE 2.0 Act section 107: born 1951 through 1958, age 73; born 1960 or later, age 75. The regulation leaves 1959 reserved, so this tool uses 73 for 1959 and warns you.
- First year: you may delay the first RMD to April 1 of the following year, but then you owe two that year (Pub. 590-B, When Must You Withdraw Assets).
- Inherited IRAs: the 10-year rule requires the account to be emptied by December 31 of the 10th year after the owner's death; if the owner died on or after their required beginning date, annual amounts are also due in years 1 to 9, based on the longer of your Table I life expectancy and the owner's (Pub. 590-B, What if You Inherit an IRA). The tool applies those published rules; plan documents and the final regulations can add details.
What this does not do
It covers one traditional, SEP or SIMPLE IRA at a time. It does not model 401(k) or 403(b) plan rules (the still-working exception, plan-specific timing), annuity or outstanding-rollover adjustments to the balance, qualified charitable distributions, trusts as beneficiaries, a beneficiary's own different rules, or a year-of-death RMD. Your custodian reports the figures that count. General information, not tax advice.
Frequently asked questions
Do I start RMDs at 73 or 75?
It depends on your birth year. Under the Treasury final regulations (26 CFR 1.401(a)(9)-2), the applicable age is 73 if you were born from 1951 through 1958 and 75 if you were born in 1960 or later. Anyone born in 1959 sits in a gap the regulations leave reserved: SECURE 2.0 section 107 can be read as either 73 or 75, so this tool uses 73 and flags it. Your first RMD is for the calendar year you reach that age.
What happens if I delay my first RMD until April 1?
You may take the RMD for the year you reach your applicable age by April 1 of the next year. But your second RMD, for that next year, is still due by December 31, so you take two distributions in one calendar year and both are taxable that year, which can push you into a higher bracket and raise Medicare premiums. Taking the first RMD by December 31 of the year you reach the age keeps the two in separate tax years.
When does the Joint Life Table (Table II) apply instead of the Uniform Lifetime Table?
Only when your spouse is the sole beneficiary of the IRA for the whole year and is more than 10 years younger than you by birth date. Table II then gives a longer distribution period and a smaller RMD. In every other case, including a spouse who is exactly 10 years younger or less, you use Table III. Marital status is determined as of January 1 each year.
Can I add up RMDs across several IRAs?
Yes for traditional IRAs: you work out the RMD for each IRA separately, total them, and may take the total from any one or more of those IRAs (IRS Publication 590-B). That aggregation does not cross account types, so an IRA RMD cannot satisfy a 401(k) RMD, and Roth IRAs have no RMD during the owner's life. Employer plans such as a 401(k) have their own rules on timing, so check with the plan.
What is the penalty for missing an RMD?
A 25% excise tax on the amount you should have taken but did not. It drops to 10% if you take the missed amount and file a return reflecting the tax during the correction window described in Publication 590-B. You report it on Form 5329.
How does the 10-year rule for an inherited IRA work?
Most non-spouse beneficiaries must empty an inherited IRA by December 31 of the 10th year after the owner's death. If the owner died on or after their required beginning date, annual distributions are also required in years 1 through 9; if the owner died earlier, none is required until the 10th year. Eligible designated beneficiaries, including a surviving spouse, can instead use their own life expectancy. Switch the tool to its inherited mode to see the deadline and this year's amount.
General information, not tax advice
Estimates for educational purposes only, using the IRS tables for 2026. Confirm your RMD with your IRA custodian or a tax professional before you withdraw. Missing an RMD can trigger an excise tax.