RMD Calculator 2026
Calculate your Required Minimum Distribution from a Traditional IRA, 401(k), 403(b), or 457(b) account. Uses the 2026 IRS Uniform Lifetime Table with SECURE 2.0 Act rules.
How Required Minimum Distributions Work
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw annually from tax-deferred retirement accounts such as Traditional IRAs, 401(k)s, 403(b)s, and 457(b) plans. The purpose is to ensure that retirement savings are eventually taxed as ordinary income rather than passed on indefinitely tax-free. Your RMD is calculated by dividing the prior year-end account balance by a distribution period from the IRS Uniform Lifetime Table, based on your age in the distribution year.
SECURE 2.0 Act RMD Age Changes
The SECURE 2.0 Act of 2022 significantly changed the age at which RMDs must begin. If you were born between 1951 and 1959, your RMD start age is 73. If you were born in 1960 or later, your RMD start age is 75. Previously, under the original SECURE Act (2019), the RMD age was 72, and before that it was 70 and a half. Your first RMD must be taken by April 1 of the year following the year you reach your RMD start age. All subsequent RMDs are due by December 31 each year. Missing an RMD triggers a steep 25% excise tax on the amount not withdrawn (reduced from the previous 50% penalty under SECURE 2.0).
Using the IRS Uniform Lifetime Table
The IRS Uniform Lifetime Table provides a distribution period based on your age. For example, at age 73 the distribution period is 26.5 years, meaning you divide your balance by 26.5 to find your RMD. As you age, the distribution period decreases, which means a larger percentage of your balance must be withdrawn each year. At age 80, the factor is 20.2, so roughly 5% of your balance is required. By age 90, the factor is 12.2, requiring about 8.2% withdrawal. If your sole beneficiary is a spouse more than 10 years younger, you may use the Joint Life and Last Survivor Expectancy Table, which provides a longer distribution period and smaller annual RMD.
RMD Strategies and Tax Planning
Since RMDs are taxed as ordinary income, strategic withdrawal planning can reduce your lifetime tax burden. Consider Roth conversions before reaching RMD age to move funds into a Roth IRA, which has no RMD requirement during the owner's lifetime. You can also use Qualified Charitable Distributions (QCDs) to donate up to $105,000 directly from your IRA to charity, satisfying your RMD without increasing taxable income. Timing your first RMD matters too: delaying until April 1 of the following year means two RMDs in one calendar year, potentially pushing you into a higher tax bracket. Based on IRS Publication 590-B (2026). Last updated: April 2026.