RMD Required Minimum Distribution 2027 Calculator
Calculate IRS Required Minimum Distribution (RMD) 2027 — start age 73 (SECURE 2.0). 50% penalty on missed. Uniform Lifetime Table divisor.
RMD Start Age (SECURE 2.0)
Born 1951-1959: start age 73. Born 1960+: start age 75. Reduced from prior age 72. SECURE 2.0 Act 2022 made changes.
Uniform Lifetime Table
IRS publishes divisor by age. Younger age = larger divisor = smaller RMD. Age 73 divisor 26.5, age 90 divisor 12.2.
First RMD Delay
Can delay first RMD to April 1 of YEAR AFTER 73rd birthday. But still need second RMD by Dec 31 same year. Often better to take in birthday year.
QCD Strategy (Qualified Charitable Distribution)
Send up to $105k from IRA directly to charity. Counts toward RMD. Excluded from income (no tax). Best estate + tax strategy for charitable retirees.
Source: irs.gov Publication 590-B, SECURE 2.0 Act 2022. Last updated: May 2026.
Frequently Asked Questions
Roth IRA RMD?
Roth IRA: no RMD during lifetime. Roth 401k: RMDs required (until SECURE 2.0 removed this — now no RMD on Roth 401k either).
Working past 73?
401k at current employer: RMD delayed until retire. IRA: still must take. Move IRA to current 401k to delay all.
Aggregate RMD?
IRAs: total all together, withdraw from any. 401ks: separate per employer. Can't combine IRA + 401k.