RMD Calculator 2026
Calculate your Required Minimum Distribution using 2026 IRS Uniform Lifetime Table and SECURE 2.0 Act rules. Free, private, runs entirely in your browser.
10-Year RMD Projection
| Year | Age | Start Balance | RMD Amount | Tax on RMD | End Balance |
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How Required Minimum Distributions Work
A Required Minimum Distribution (RMD) is the minimum amount you must withdraw annually from tax-deferred retirement accounts such as Traditional IRAs, 401(k)s, 403(b)s, and SEP IRAs. The IRS mandates these withdrawals to ensure that tax-deferred savings are eventually taxed as income. Your RMD is calculated by dividing your account balance (as of December 31 of the prior year) by a life expectancy factor from the IRS Uniform Lifetime Table (Table III) found in IRS Publication 590-B. Under the SECURE 2.0 Act of 2022, the age at which RMDs begin depends on your birth year: age 73 for those born between 1951 and 1959, and age 75 for those born in 1960 or later. If your spouse is your sole beneficiary and is more than 10 years younger, the IRS Joint Life and Last Survivor Expectancy Table provides a longer distribution period, resulting in a smaller annual RMD.
RMD Rules for 2026 Under SECURE 2.0
The SECURE 2.0 Act introduced significant changes to RMD requirements. For 2026, individuals born between 1951 and 1959 must take RMDs beginning at age 73, while those born in 1960 or later can defer until age 75. The penalty for missed RMDs was reduced from 50% to 25% of the shortfall amount, and further drops to 10% if corrected within two years during the IRS correction window, as outlined on irs.gov. Your first RMD can be delayed until April 1 of the year following the year you reach your RMD age, but delaying means taking two distributions in one calendar year, which could push you into a higher tax bracket. Subsequent RMDs must be taken by December 31 each year. Still-working exceptions may apply for employer plans like 401(k)s if you are not a 5% owner.
Inherited IRA RMD Rules
Inherited IRA rules differ based on your relationship to the original account holder and when the account was inherited. Under the SECURE Act's 10-year rule, most non-spouse beneficiaries who inherited an IRA after 2019 must fully distribute the account within 10 years of the original owner's death. Beginning in 2025, the IRS requires annual RMDs during those 10 years if the original owner had already begun taking distributions. Eligible designated beneficiaries — surviving spouses, minor children, disabled or chronically ill individuals, and beneficiaries not more than 10 years younger than the deceased — may stretch distributions over their own life expectancy. Surviving spouses have the additional option of rolling the inherited IRA into their own account and following standard RMD rules based on their own age.
Strategies to Minimize RMD Tax Impact
Several strategies can reduce the tax burden of Required Minimum Distributions. A Qualified Charitable Distribution (QCD) allows individuals aged 70½ or older to donate up to $105,000 directly from their IRA to a qualified charity in 2026, satisfying the RMD without adding to taxable income. Roth conversions before reaching RMD age shift pre-tax dollars into a Roth IRA (which has no RMDs during the owner's lifetime), reducing future required withdrawals. Bunching deductions — concentrating charitable gifts and deductible expenses into a single tax year — can offset a larger RMD withdrawal. Consider taking distributions early in the year to allow reinvestment of after-tax proceeds, and coordinate with other income sources such as Social Security timing to stay within lower tax brackets. Last updated: May 2026.