RMD Calculator 2026
Calculate your Required Minimum Distribution using the IRS Uniform Lifetime Table updated under SECURE 2.0. Covers Traditional IRA, 401(k), 403(b), and 457(b) accounts.
How this calculator works and the math behind itHow the RMD calculation works
The IRS requires you to withdraw a minimum amount from certain retirement accounts starting at a specific age. The formula is simple: take your account balance as of December 31 of the prior year and divide it by a distribution period from the Uniform Lifetime Table. The table assigns a distribution period based on your age. At 73, that period is 26.5 years. At 80, it's 20.2 years.
What that means in practice: your mandatory withdrawal percentage starts around 3.8% at age 73 and grows each year. By 80, you're required to withdraw about 5% of the prior year balance. By 85, nearly 6.3%. The accounts deplete faster than most people expect.
The table changed in 2022
The IRS updated the Uniform Lifetime Table effective January 1, 2022, reflecting improved mortality data. The new table generally produces slightly lower RMDs than the pre-2022 version, because people are living longer on average. If you see old RMD figures from before 2022, they're based on a different table and will give you slightly higher numbers than required.
This calculator uses the 2022+ table, which is the correct table for all current RMD calculations.
The prior year-end balance rule
Your RMD is based on the account balance on December 31 of the year before the distribution year, not today's balance. If the market dropped 20% between January 1 and June 1, your RMD was already fixed at the prior year-end value. You still have to take it. Conversely, if the market rose 30%, your RMD doesn't increase midyear.
For multiple accounts: calculate each account's RMD separately. For IRAs, you can aggregate and take the combined total from any one account or any combination. For employer plans (401k, 403b, 457b), each plan's RMD must be taken from that specific plan.
SECURE 2.0: what changed and when
The SECURE 2.0 Act (December 2022) made several changes to RMDs. The most important:
- RMD age moved from 72 to 73 for people born in 1951-1959
- RMD age moves to 75 for people born in 1960 or later (starting when they reach 75)
- The penalty for missing an RMD dropped from 50% to 25%, and to 10% if corrected promptly
- Roth 401(k) accounts are now exempt from RMDs during the owner's lifetime (effective 2024)
- The QCD limit increased to $105,000 for 2026 (indexed for inflation)
If you turned 72 in 2022, you were already in the old regime and your RMD age was 72. The change only applies prospectively.
Two strategies worth knowing
Qualified Charitable Distributions
A QCD lets you transfer up to $105,000 directly from your IRA to a qualifying charity. The amount counts toward your RMD but is excluded from your taxable income entirely. It never appears in your adjusted gross income, which means it doesn't increase the taxable portion of your Social Security, doesn't trigger Medicare IRMAA surcharges, and keeps you in a lower bracket.
For someone in the 22% bracket who was going to donate anyway, a QCD is almost always superior to taking the RMD as cash and then donating it. The itemized deduction route only helps if you clear the standard deduction threshold, and most retirees don't.
Roth conversions before RMD age
Every dollar you convert to a Roth IRA before age 73 is a dollar that won't generate a future RMD. If you have a $1 million traditional IRA at 65 and do nothing, your RMDs starting at 73 may force you into a higher bracket than you'd choose. Converting strategically in the years between retirement and 73, when income may be low, locks in today's tax rate and eliminates the future mandatory distribution problem.
The math on conversions is specific to your situation: your current bracket, your expected future income, your state tax rate, and your heirs' brackets all factor in. This is where a fee-only advisor earns their fee.
What to do if you missed an RMD
Take the missed distribution as soon as you realize the error. File Form 5329 with your tax return to report the missed amount, request a penalty waiver, and explain the reason. The IRS has granted waivers for first-time mistakes and for the confusion around the multiple SECURE Act transitions. Since 2023, the corrective period gives you until the end of the second tax year following the missed year to take the distribution at the reduced 10% penalty. Before the corrective period ends, the penalty is 25%.
Frequently asked questions
When do RMDs start in 2026?
RMDs start at age 73 for anyone born between 1951 and 1959. If you were born in 1960 or later, your RMD age is 75. The first RMD can be delayed until April 1 of the year after you turn the RMD age, but then you must take two distributions in that second year.
What balance do I use for the RMD calculation?
Use the December 31 balance from the prior year. For your 2026 RMD, use the balance as of December 31, 2025. Your custodian should provide this on your year-end statement and may send a Form 5498 in the spring reporting the prior year-end value.
Can I take more than the required minimum?
Yes. The RMD is a floor, not a ceiling. You can always withdraw more than the required amount. Any excess does not reduce future RMDs or carry forward. It is simply additional taxable income in the current year.
Are RMDs from pensions different from IRA RMDs?
Defined benefit pensions handle distributions automatically. When you start receiving pension payments, those payments satisfy the RMD rules for that pension. Most retirees receiving a monthly pension check are already meeting their pension RMD. This calculator covers IRA-type accounts and defined contribution plans.
Does my TSP have RMDs?
Yes. The Thrift Savings Plan is subject to RMDs at the same ages as any 401(k). If you are still employed as a federal employee, you can delay TSP RMDs until you separate from service. Once you separate, RMDs begin at age 73 (or 75 if born 1960 or later). The TSP calculates and distributes automatically if you do not set up a payment plan.