RMD calculator

A required minimum distribution is the least you must take out of a traditional IRA or a workplace retirement plan each year once you reach the applicable age: the account's balance at the previous December 31 divided by the distribution period the IRS tables give for the age you reach that year. Enter the balance and your year of birth to see the 2026 minimum, the table and factor behind it, the date it is due — including the April 1 rule for the first year — and how the minimums run year by year as the balance grows and shrinks.

§401(a)(9) rules and the 2022 distribution-period tables checked against the official publications, last on 2026-09-10 Runs in your browser — nothing you type is sent to this site's servers or to its analytics No sign-up Methodology and data status

Account balance on December 31, 2025The 2026 minimum is computed from the year-end balance of the year before. For a workplace plan, the last valuation in that year.Your year of birthYou reach 73 in 2026. The tables use the age reached on the birthday in the year, whatever the month.Distribution yearAccount typeIs your spouse the sole beneficiary, and more than 10 years younger?Growth of the balance (% a year, for the projection)Take the first RMD by April 1 of the following year?

2026 RMD: $18,867.92
Distribution period: 26.5 years
Due by: April 1, 2027
Share of balance: 3.77%

How the 2026 minimum is figured
Balance on December 31, 2025	$500,000.00
÷ distribution period for age 73 (Table III, Uniform Lifetime)	26.5
Required minimum distribution for 2026	$18,867.92
Excise tax if none of it is taken: 25% of the shortfall, or 10% if corrected within the window	$4,717 / $1,887

2026 is your first distribution year: this minimum may wait until April 1, 2027, but the 2027 minimum is still due by December 31, 2027. Waiting puts two distributions into 2027's taxable income — and, because the first one is still in the account on December 31, 2026, the second one is computed on a larger balance.

Year	Age	Balance, prior Dec 31	Period	RMD	% of balance	Balance at year end
2026	73	$500,000	26.5	$18,868	3.8%	$506,132
2027	74	$506,132	25.5	$19,848	3.9%	$511,590
2028	75	$511,590	24.6	$20,796	4.1%	$516,374
2029	76	$516,374	23.7	$21,788	4.2%	$520,404
2030	77	$520,404	22.9	$22,725	4.4%	$523,699
2031	78	$523,699	22	$23,805	4.5%	$526,080
2032	79	$526,080	21.1	$24,933	4.7%	$527,451
2033	80	$527,451	20.2	$26,111	5.0%	$527,712
2034	81	$527,712	19.4	$27,202	5.2%	$526,896
2035	82	$526,896	18.5	$28,481	5.4%	$524,760
2036	83	$524,760	17.7	$29,647	5.6%	$521,351
2037	84	$521,351	16.8	$31,033	6.0%	$516,385
2038	85	$516,385	16	$32,274	6.3%	$509,931
2039	86	$509,931	15.2	$33,548	6.6%	$501,879
2040	87	$501,879	14.4	$34,853	6.9%	$492,120
2041	88	$492,120	13.7	$35,921	7.3%	$480,805
2042	89	$480,805	12.9	$37,272	7.8%	$467,574
2043	90	$467,574	12.2	$38,326	8.2%	$452,627
2044	91	$452,627	11.5	$39,359	8.7%	$435,899
2045	92	$435,899	10.8	$40,361	9.3%	$417,333
2046	93	$417,333	10.1	$41,320	9.9%	$396,880
2047	94	$396,880	9.5	$41,777	10.5%	$374,947
2048	95	$374,947	8.9	$42,129	11.2%	$351,565
2049	96	$351,565	8.4	$41,853	11.9%	$327,291
2050	97	$327,291	7.8	$41,960	12.8%	$301,695
2051	98	$301,695	7.3	$41,328	13.7%	$275,451
2052	99	$275,451	6.8	$40,508	14.7%	$248,716
2053	100	$248,716	6.4	$38,862	15.6%	$222,290

Each year's minimum is the balance at the previous December 31 divided by the distribution period for the age reached that year — Table III, Uniform Lifetime from Treas. Reg. §1.401(a)(9)-9. The projection grows the balance by 5.0% for the whole year and takes the minimum out at the end of it, the latest the rule allows; taking it earlier in the year leaves slightly less at year end. Taking more than the minimum in one year earns no credit for the next, and the amount is a floor: if you round, round up. A qualified charitable distribution from an IRA of up to $111,000 in 2026 counts toward the minimum without entering taxable income. If you own several IRAs, compute the minimum for each and take the total from whichever you choose; a 401(k) must pay its own. The federal income tax on the distribution is not shown here; the withdrawal calculator estimates it. Inherited accounts follow different rules and are not covered.

The link keeps your inputs.

How the minimum is figured

The balance is the account's value on December 31 of the year before the distribution year. For an IRA the December 31 balance is used as is, except that a rollover still in transit at year end is added to it; a workplace plan uses its last valuation in that year, adjusted for contributions allocated and distributions made after it. Amounts in a designated Roth account are left out.
The age is the age you reach on your birthday in the distribution year, whether that birthday is in January or December.
The distribution period comes from the Uniform Lifetime Table for that age — 27.4 years at 72, falling to 20.2 at 80 and 2 from 120 on. If your spouse is the sole beneficiary for the whole year and more than ten years younger, the Joint and Last Survivor Table for both ages applies instead, and the period is longer. Marital status is judged on January 1: a spouse who dies or is divorced later in the year still counts for that year.
The minimum is the balance divided by the period, and never more than the account holds. Taking more than the minimum in one year earns no credit toward the next.

When it is due

The applicable age depends on your year of birth: 73 for people born in 1951 through 1959, 75 for people born in 1960 or later (anyone born earlier began under the age-70½ or age-72 rules). A 1959 birth is described by both clauses of the statute as written; the IRS's proposed regulations read it as 73, and so does this calculator.

The first distribution year is the year you reach that age. Its minimum may be taken as late as April 1 of the following year — the required beginning date — but the following year's minimum is still due by December 31 of that year, so delaying puts two distributions into one year's taxable income. Every later year's minimum is due by December 31. An IRA owner cannot postpone the start by continuing to work; a participant in a workplace plan who is not a 5% owner of the business can, if the plan allows it, wait until the year of retirement.

Roth accounts, several accounts, charitable distributions

No lifetime minimum is required from a Roth IRA, and from the 2024 tax year none from a designated Roth account in a 401(k), 403(b) or 457(b) plan. Beneficiaries of either are subject to the rules.
The minimum is computed separately for each IRA, but the total may be taken from any one or more of them. 403(b) contracts combine the same way among themselves. Each 401(k), profit-sharing or 457(b) account must pay its own minimum.
A qualified charitable distribution — paid directly from an IRA (not an ongoing SEP or SIMPLE IRA) to a charity, available once you have reached 70½, up to $111,000 in 2026 — counts toward the minimum and stays out of taxable income. The excludable amount is reduced by deductible IRA contributions made after 70½.
A required minimum cannot be rolled over into another IRA or plan; the rest of a larger distribution can.

If you miss it

The excise tax on a shortfall is 25% of the amount not taken, reduced to 10% when the shortfall is withdrawn and a return reporting the tax is filed within the correction window, which generally runs to the end of the second tax year after the year the tax is imposed. Before 2023 the rate was 50%. The IRS may waive the tax where the shortfall was due to reasonable error and is being remedied; the tax and the waiver request go on Form 5329.

What is not in the estimate

Inherited accounts. If the owner dies after the required beginning date, the minimum for the year of death is still due and falls to the beneficiary to the extent it was not already taken; from the following year a beneficiary's minimums follow different rules — the ten-year rule, the Single Life Table, the eligible-designated-beneficiary exceptions — and are not modeled.
Annuity contracts and qualifying longevity annuity contracts held in the account, which are excluded from the balance or paid under their own rules.
Plan-specific terms: a plan may require distributions once you reach the applicable age even if you keep working, and pre-1987 amounts in a 403(b) contract have their own timing.
Income tax on the distribution. The minimum is ordinary income except for any basis; the withdrawal calculator estimates the federal tax on it alongside Social Security and a pension.
Variable returns. The projection applies one growth rate every year.

Sources

26 U.S.C. §401(a)(9)(C)(i) and (v), as amended by §107 of the SECURE 2.0 Act of 2022 (Division T of Pub. L. 117-328, 29 Dec 2022): required beginning date, applicable age 73 / 75
Treas. Reg. §1.401(a)(9)-2(b) (T.D. 10001, 89 FR 58886, 19 Jul 2024): applicable age by date of birth — 70½ before 1 Jul 1949, 72 from 1 Jul 1949 to 1950, 73 for 1951–1958, 75 from 1960; paragraph (b)(2)(v) for 1959 reserved; employer plans: later of the applicable-age year and the retirement year unless a 5-percent owner
Proposed Treas. Reg. §1.401(a)(9)-2(b)(2)(v) (REG-103529-23, 89 FR 58644, 19 Jul 2024): 'In the case of an employee born in 1959, the applicable age is age 73' — proposed, not yet final on 2026-09-11 (no later Federal Register document on required minimum distributions)
Treas. Reg. §1.401(a)(9)-5(a)(1)–(3), (a)(6), (b)(1)–(3), (c)(1)–(2) (T.D. 10001): the amount is the account balance at the last valuation date in the preceding year (adjusted for later allocations and distributions) divided by the applicable denominator; first distribution calendar year and its April 1 deadline; excess distributions carry no credit; designated Roth accounts excluded from the balance; Uniform Lifetime Table for the age as of the birthday in the year; Joint and Last Survivor Table when the sole beneficiary is a spouse more than 10 years younger
Treas. Reg. §1.408-8(b)(1)–(3), (d)(1), (e), (g) (T.D. 10001): IRA required beginning date follows the 5-percent-owner rule (no retirement deferral); December 31 balance, adjusted only for a rollover received after that date; the minimum is never eligible for rollover; separate calculation per IRA with the total taken from any; qualified charitable distributions count
26 U.S.C. §4974(a), (d), (e) and Treas. Reg. §54.4974-1(a), as amended by §302 of the SECURE 2.0 Act: 25% excise tax on the shortfall, 10% when corrected within the correction window, waiver for reasonable error; 50% before 2023
26 U.S.C. §402A(d)(5) as added by §325 of the SECURE 2.0 Act (tax years after 31 Dec 2023) and Treas. Reg. §1.408-8(b)(1)(ii): no lifetime minimum from a designated Roth account or a Roth IRA
IRS Notice 2025-67 (2026 cost-of-living adjustments): §408(d)(8)(A) qualified charitable distribution limit $111,000 for 2026 ($108,000 for 2025)
IRS Publication 590-B (2025 edition, 21 Jan 2026), 'Figuring the Owner's Required Minimum Distribution' with its two examples and Appendix B Table III; IRS 'Retirement topics — Required minimum distributions' and 'Required minimum distribution FAQs' pages (read 2026-09-11)
Treas. Reg. §1.401(a)(9)-9 (T.D. 9930, 85 FR 72472, 12 Nov 2020), paragraphs (b) Single Life Table, (c) Uniform Lifetime Table, (d) Joint and Last Survivor Table, (e) mortality rates; applicable for distribution calendar years beginning on or after 1 January 2022 (paragraph (f)); read from the eCFR text mirrored at law.cornell.edu and from the Federal Register PDF at govinfo.gov

Statements on this page and their sources

Each sentence below states a fact the calculator does not compute. It was checked against the document named, most recently on 2026-09-11; the date is when to re-read it.

The applicable age is 73 for people born 1951–1959 and 75 for people born in 1960 or later; a 1959 birth is described by both clauses of the statute, and the IRS's proposed regulations read it as 73.
- 26 U.S.C. §401(a)(9)(C)(v) — In the case of an individual who attains age 72 after December 31, 2022, and age 73 before January 1, 2033, the applicable age is 73. In the case of an individual who attains age 74 after December 31, 2032, the applicable age is 75.
- Treas. Reg. §1.401(a)(9)-2(b)(2) (T.D. 10001, 19 Jul 2024) — (iv) Employees born in 1951 through 1958. In the case of an employee born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73; (v) [Reserved] (vi) Employees born after 1959. In the case of an employee born on or after January 1, 1960, the applicable age is age 75.
- Proposed Treas. Reg. §1.401(a)(9)-2(b)(2)(v), REG-103529-23, 89 FR 58644 (19 Jul 2024) — (v) Employees born in 1959. In the case of an employee born in 1959, the applicable age is age 73.
Checked 2026-09-11.
The first distribution year's minimum may be taken as late as April 1 of the following year; every later year's minimum is due by December 31 of that year.
- Treas. Reg. §1.401(a)(9)-5(a)(3) — The distribution required for the employee's first distribution calendar year (as described in paragraph (a)(2)(ii) of this section) may be made on or before April 1 of the following calendar year. The required minimum distribution for any other distribution calendar year (including the required minimum distribution for the distribution calendar year in which the employee's required beginning date occurs or the first distribution calendar year for the designated beneficiary) must be made on or before the end of that distribution calendar year.
Checked 2026-09-11.
An IRA owner cannot postpone the start by continuing to work; a workplace-plan participant who is not a 5% owner can, if the plan allows it, wait until the year of retirement.
- Treas. Reg. §1.408-8(b)(1)(i) — An IRA owner's required beginning date is determined using the rules for employees who are 5-percent owners under § 1.401(a)(9)-2(b)(3). Thus, the IRA owner's required beginning date is April 1 of the calendar year following the calendar year in which the individual attains the applicable age.
- Treas. Reg. §1.401(a)(9)-2(b)(1), (b)(3) — the employee's required beginning date (within the meaning of section 401(a)(9)(C)) is April 1 of the calendar year following the later of— (i) The calendar year in which the employee attains the applicable age; and (ii) The calendar year in which the employee retires from employment with the employer maintaining the plan. … In the case of an employee who is a 5-percent owner, the employee's required beginning date is April 1 of the calendar year following the calendar year in which the employee attains the applicable age.
Checked 2026-09-11.
The balance is the account's value on December 31 of the year before; for an IRA it is used as is except that a rollover still in transit at year end is added to it, and taking more than the minimum in one year earns no credit toward the next.
- Treas. Reg. §1.408-8(b)(2) — the account balance of the IRA as of December 31 of the calendar year preceding the calendar year for which distributions are required to be made is substituted for the account balance of the employee under § 1.401(a)(9)-5(b). Except as provided in paragraph (d) of this section, no adjustments are made for contributions or distributions after that date.
- Treas. Reg. §1.408-8(d)(1)(i) — If the amount rolled over is received in the calendar year following the calendar year in which the amount was distributed, then, for purposes of determining the required minimum distribution for that following calendar year, the account balance of the IRA as of December 31 of the calendar year in which the distribution was made must be adjusted by the amount received in accordance with § 1.401(a)(9)-7(b).
- Treas. Reg. §1.401(a)(9)-5(a)(6) — If, for any distribution calendar year, the amount distributed exceeds the required minimum distribution for that calendar year, no credit towards a required minimum distribution will be given in subsequent calendar years for the excess distribution.
Checked 2026-09-11.
When the sole beneficiary for the whole year is a spouse more than ten years younger, the Joint and Last Survivor Table for both ages applies instead of the Uniform Lifetime Table.
- Treas. Reg. §1.401(a)(9)-5(c)(2)(i)–(ii) — If the employee's surviving spouse who is more than 10 years younger than the employee is the employee's sole beneficiary, then the applicable denominator is the joint and last survivor life expectancy for the employee and spouse determined using the Joint and Last Survivor Table in § 1.401(a)(9)-9(d) for the employee's and spouse's ages as of their birthdays in the relevant distribution calendar year … the spouse is the sole beneficiary for purposes of determining the applicable denominator for a distribution calendar year during the employee's lifetime only if the spouse is the sole beneficiary of the employee's entire interest at all times during the distribution calendar year.
Checked 2026-09-11.
No lifetime minimum is required from a Roth IRA, and from the 2024 tax year none from a designated Roth account in a 401(k), 403(b) or 457(b) plan.
- Treas. Reg. §1.408-8(b)(1)(ii) — No minimum distributions are required to be made from a Roth IRA while the owner is alive.
- 26 U.S.C. §402A(d)(5), added by SECURE 2.0 Act §325 (Pub. L. 117-328, Div. T) — Mandatory distribution rules not to apply before death.--Notwithstanding sections 403(b)(10) and 457(d)(2), the following provisions shall not apply to any designated Roth account: (A) Section 401(a)(9)(A). … the amendment made by this section shall apply to taxable years beginning after December 31, 2023.
Checked 2026-09-11.
The minimum is computed separately for each IRA but the total may be taken from any of them; each 401(k) or 457(b) account must pay its own.
- Treas. Reg. §1.408-8(e)(1)(i) — the required minimum distribution must be calculated separately for each IRA and the sum of those separately calculated required minimum distributions may be distributed from any one or more of the IRAs
- IRS, Retirement plan and IRA required minimum distributions FAQs, Q5 — Similarly, a 403(b) contract owner must calculate the RMD separately for each 403(b) contract they own but can take the total amount from one or more of the 403(b) contracts. However, RMDs required from other types of retirement plans, such as 401(k) and 457(b) plans, must be taken separately from each of those plan accounts.
Checked 2026-09-11.
A qualified charitable distribution counts toward the minimum; the limit is $111,000 for 2026.
- Treas. Reg. §1.408-8(g)(1) — a qualified charitable distribution made pursuant to section 408(d)(8) is taken into account in determining whether section 401(a)(9) is satisfied.
- IRS Notice 2025-67 (2026 cost-of-living adjustments) — 408(d)(8)(A) is increased from $108,000 to $111,000.
Checked 2026-09-11.
The excise tax on a shortfall is 25%, reduced to 10% when it is corrected within the correction window (generally the end of the second tax year after the year the tax is imposed); it was 50% before 2023, and the IRS may waive it for reasonable error.
- 26 U.S.C. §4974(a), (d), (e), as amended by SECURE 2.0 Act §302 — there is hereby imposed a tax equal to 25 percent of the amount by which such minimum required distribution exceeds the actual amount distributed during the taxable year. … the first sentence of subsection (a) shall be applied by substituting “10 percent” for “25 percent”. … the last day of the second taxable year that begins after the end of the taxable year in which the tax under subsection (a) is imposed. … the Secretary may waive the tax imposed by subsection (a) for the taxable year.
- SECURE 2.0 Act §302(a), (c) (Pub. L. 117-328, Div. T) — Section 4974(a) is amended by striking ``50 percent'' and inserting ``25 percent''. … The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
- IRS RMD FAQs, Q8–Q9 (Form 5329) — The account owner should file Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, with their federal tax return for the year in which the full amount of the RMD was required, but not taken.
Checked 2026-09-11.
A qualified charitable distribution is available once the owner has reached 70½, not from an ongoing SEP or SIMPLE IRA, and the excludable amount is reduced by deductible IRA contributions made after that age.
- 26 U.S.C. §408(d)(8)(A), (B) — the term “qualified charitable distribution” means any distribution from an individual retirement plan (other than a plan described in subsection (k) or (p))— … The amount of distributions not includible in gross income by reason of the preceding sentence for a taxable year (determined without regard to this sentence) shall be reduced (but not below zero) by an amount equal to the excess of— (i) the aggregate amount of deductions allowed to the taxpayer under section 219 for all taxable years ending on or after the date the taxpayer attains age 70½ … (ii) which is made on or after the date that the individual for whose benefit the plan is maintained has attained age 70½.
Checked 2026-09-11.
A required minimum distribution cannot be rolled over into another IRA or plan.
- Treas. Reg. §1.408-8(b)(3) — The portion of a distribution from an IRA that is a required minimum distribution and thus not eligible for rollover is determined in the same manner as provided in § 1.402(c)-2(f) and (j) for a distribution from a qualified plan.
- IRS RMD FAQs, Q12 — Q12. Can RMD amounts be rolled over into another tax-deferred account? No.
Checked 2026-09-11.
If the owner dies after the required beginning date, the minimum for the year of death is still due and falls to the beneficiary to the extent it was not already taken.
- Treas. Reg. §1.401(a)(9)-5(c)(1) — Thus, a required minimum distribution is due for the calendar year of the employee's death, and that amount must be distributed during that year to any beneficiary to the extent it has not already been distributed to the employee.
Checked 2026-09-11.
Marital status is judged on January 1: a spouse who dies or is divorced later in the year still counts as the sole beneficiary for that year.
- Treas. Reg. §1.401(a)(9)-5(c)(2)(iii) — If the employee and the employee's spouse are married on January 1 of a distribution calendar year, but do not remain married throughout that year (that is, the employee or the employee's spouse dies or they become divorced during that year), the employee will not fail to have a spouse as the employee's sole beneficiary for that year merely because they are not married throughout that year. However, the change in beneficiary due to the death or divorce of the spouse in a distribution calendar year will be effective for purposes of determining the applicable denominator under section 401(a)(9) and this paragraph (c) for the following calendar years.
Checked 2026-09-11.

Distribution-period tables: verified · last verified 2026-09-10. Required-minimum-distribution rules: verified · last verified 2026-09-11. See the methodology page.

Questions this page answers

What is the RMD on $500,000 at 73?

$18,867.92 for 2026: $500,000 divided by 26.5, the Uniform Lifetime Table's distribution period at 73. The same balance requires $20,325.20 at 75 (period 24.6) and $24,752.48 at 80 (period 20.2). The balance is the one on December 31 of the year before, and the amount is a floor — if you round, round up.

When is my first RMD due if I turn 73 in 2026?

The 2026 minimum may be taken as late as April 1, 2027. The 2027 minimum is still due by December 31, 2027, so waiting puts two distributions into 2027's taxable income, and the second is computed on a balance that still contains the first. Every later year's minimum is due by December 31 of that year.

Do Roth IRAs or Roth 401(k)s have RMDs?

Not during the owner's life. A Roth IRA has never required lifetime distributions, and from the 2024 tax year the SECURE 2.0 Act removed the requirement for designated Roth accounts in 401(k), 403(b) and 457(b) plans as well. Beneficiaries who inherit either kind of account are subject to the minimum distribution rules.

What if my spouse is more than 10 years younger?

If your spouse is the sole beneficiary of the account for the whole year and more than ten years younger than you, the minimum uses the Joint and Last Survivor Table for both of your ages instead of the Uniform Lifetime Table, and it is smaller: $500,000 at 75 with a spouse of 64 requires $19,762.85 (period 25.3) instead of $20,325.20. A spouse who shares the beneficiary designation with anyone else does not qualify. One exactly ten years younger does not either, and it would make no difference: the Uniform Lifetime Table is built from the joint table for a spouse ten years younger, so both give the same period.