RMD Calculator — Calculate Your 2026 Required Minimum Distribution (RMD)
Figures last verified against IRS Publication 590-B and SECURE 2.0 Act in July 2026.
Quick Answer
A Required Minimum Distribution (RMD) is the mandatory annual withdrawal the IRS requires from tax-deferred retirement accounts like Traditional IRAs and 401(k)s. Under the SECURE 2.0 Act, RMDs begin at age 73 (born 1951–1959) or age 75 (born 1960 or later). Your RMD equals your December 31 account balance ÷ your IRS life expectancy factor. Missing your RMD triggers a 25% excise tax on the unpaid amount.
Thousands of retirees miss their RMD deadline every year because no one clearly explained which accounts count, which year's balance to use, or what the life expectancy factor means. We built this free RMD calculator because seniors deserve a clear, plain-English answer to "exactly how much must I take out this year?" — without creating an account, calling a financial advisor, or reading 40 pages of IRS instructions.
- Retirees aged 73 or older who must take their first or annual RMD from a Traditional IRA, 401(k), or 403(b) and want to avoid the 25% excise tax for missing the deadline.
- Adults turning 73 this year who want to calculate their exact RMD dollar amount before December 31 and understand the April 1 first-year extension option.
- Adult children or financial caregivers helping an elderly parent determine the correct RMD amount from inherited or personally owned retirement accounts.
No Account. No Sign Up.
Use the tool instantly — no email, no password, nothing to create.
We Never Sell Your Data.
Your inputs are used only to generate your result. We do not share, store, or sell any information you enter.
Fully Independent.
Seniors Audit is not affiliated with any insurance company, government agency, or data broker. We have no financial interest in your coverage choices.
How to Use This RMD Calculator — Step by Step
- Step 1 — Enter your date of birth. Your birth year determines your SECURE 2.0 RMD starting age — 73 if you were born between 1951 and 1959, or 75 if born in 1960 or later. You can find your birth date on any government-issued ID, Medicare card, or Social Security statement.
- Step 2 — Enter your December 31 prior-year account balance. The IRS requires you to use the balance in your retirement account on December 31 of the year immediately before the year you are calculating. Find this on your year-end statement from your IRA custodian or 401(k) plan administrator. For 2026 distributions, use your December 31, 2025 balance.
- Step 3 — Select your account type. Choose Traditional IRA, 401(k)/403(b), or SEP IRA. Each account type follows the same basic RMD formula, but 401(k) accounts cannot be aggregated with IRAs — each 401(k) must take its own RMD separately.
- Step 4 — Indicate if your spouse is your sole beneficiary and more than 10 years younger. If your spouse is the only primary beneficiary on the account AND is more than 10 years younger, the IRS allows a lower withdrawal using the Joint Life Expectancy Table II, which produces a smaller required withdrawal.
💡 Pro Tip
If you have multiple Traditional IRAs, calculate each account's RMD separately — but you can take the combined total from any one or combination of your IRA accounts. You cannot apply IRA RMDs against 401(k) balances. Each 401(k) must have its own distribution taken. Learn how RMD income affects your Medicare costs in our Medicare cost education hub.
What Is an RMD (Required Minimum Distribution)? Plain English Explanation
When you contribute to a Traditional IRA or 401(k), the IRS allows your money to grow tax-deferred — meaning you don't pay income taxes on it until you take it out. The government eventually requires you to start taking withdrawals because it wants to collect those deferred taxes during your lifetime. That mandatory annual withdrawal is called a Required Minimum Distribution (RMD).
The IRS RMD Formula — Exactly How It Works
The IRS Life Expectancy Factor (also called the distribution period) comes from the Uniform Lifetime Table III in IRS Publication 590-B. Each factor corresponds to your age in the current calendar year. As you age, the factor decreases — meaning you must withdraw a larger percentage of your balance each year.
Example: If you are 74 years old with a $400,000 IRA balance, your IRS factor is 25.5. Dividing $400,000 by 25.5 gives an annual RMD of $15,686 — approximately $1,307 per month.
⚠️ The "Double-RMD" Tax Trap in Year One
For your very first RMD year, the IRS allows you to delay your withdrawal until April 1 of the following year. However, if you wait until April 1, you must also take your second RMD by December 31 of that same year — meaning two taxable distributions in 12 months. This income spike can push you into a higher tax bracket and trigger additional Medicare IRMAA surcharges. Consider taking your first RMD in the year you turn 73 unless a tax professional has modeled both options.
SECURE 2.0 Act RMD Starting Age — Born in 1951–1959 vs. 1960 or Later
- Born between 1951 and 1959: Your RMD starting age is 73.
- Born in 1960 or later: Your RMD starting age is 75.
- Born in 1950 or earlier: You were already subject to RMDs under prior law; your RMDs continue normally.
Real-Life Examples — How the RMD Calculator Works in Practice
Eleanor turned 74 in 2026. Her Traditional IRA balance on December 31 of last year was $400,000. Her husband is 72 — not more than 10 years younger.
| Input | Value |
|---|---|
| Age (current year) | 74 |
| December 31 Prior-Year IRA Balance | $400,000 |
| IRS Uniform Lifetime Table Factor (Age 74) | 25.5 |
Action Taken: Eleanor set up an automatic monthly IRA withdrawal of $1,307 through her brokerage to complete her full RMD by October without a year-end rush.
Robert turned 73 in 2026 for the first time. His 401(k) balance on December 31, 2025 was $500,000. His wife is 68 years old.
| Input | Value |
|---|---|
| Age (current year) | 73 |
| December 31 Prior-Year 401(k) Balance | $500,000 |
| IRS Uniform Lifetime Table Factor (Age 73) | 26.5 |
Action Taken: Robert's tax advisor recommended taking the $18,868 before December 31, 2026, to avoid doubling his 2027 taxable income.
Margaret is 78 years old. Her husband is 65 — exactly 13 years younger — and is the sole primary beneficiary on her $350,000 IRA.
| Input | Value |
|---|---|
| Margaret's Age | 78 |
| Husband's Age (sole beneficiary) | 65 (13 years younger) |
| December 31 Prior-Year IRA Balance | $350,000 |
| IRS Table II Factor (Ages 78/65) | 23.8 (vs. 20.3 Uniform Table) |
Action Taken: Margaret notified her IRA custodian of her husband's age and sole-beneficiary status, and the custodian confirmed which table applied before processing her RMD.
These are representative examples based on IRS Publication 590-B formulas and SECURE 2.0 Act rules. Individual results vary based on exact account balances, age, and beneficiary status. Always verify your RMD calculation directly with your IRA custodian or the IRS before taking your distribution.
Common RMD Mistakes and How to Avoid Them
Delaying Your First RMD to April 1 Without Accounting for the Double-Distribution Tax Impact
The IRS allows you to delay your very first RMD to April 1 of the year after you turn 73. However, if you do this, you must also take your second RMD by December 31 of that same year — two full distributions in one calendar year. This income spike can move you into a higher tax bracket, increase the taxable portion of your Social Security benefits, and trigger Medicare IRMAA surcharges that raise your Part B and Part D premiums two years later.
The fix is to take your first RMD in the year you turn 73 unless your tax professional has specifically modeled both options and confirmed the delay saves money. See official rules at IRS Retirement Topics — RMDs.
Forgetting That Multiple IRA Accounts Each Generate Separate RMD Amounts — But Can Be Combined
If you have three Traditional IRAs, each has its own RMD based on its individual December 31 balance. However, the IRS allows you to aggregate the total RMD amount across all your IRA accounts and take it from any one account or any combination. This aggregation rule applies only to IRAs — 401(k) accounts cannot be aggregated with IRAs or with each other.
The fix is to calculate each IRA account's RMD separately, add them up, then take the total from whichever IRA account is most strategic for your tax situation. Verify the aggregation rules at IRS Publication 590-B.
Using the Current-Year Account Balance Instead of the December 31 Prior-Year Balance
Many retirees make the mistake of logging into their brokerage account the week before Christmas and using the current account value to calculate their RMD. The IRS requires you to use the balance on December 31 of the previous year — not the current market value on the day you plan to take the distribution. Using the wrong balance produces an incorrect RMD amount, exposing you to a penalty.
The fix is to locate your December 31 year-end statement from your custodian — typically mailed in January or available in your online account portal under "year-end statements." See IRS Publication 590-B, Chapter 1.
Missing the December 31 Annual Deadline and Triggering the 25% Excise Tax
After your first RMD year, all subsequent RMDs must be completed by December 31 each year — no exceptions. Waiting until the last week of December is risky because custodians can experience processing delays during year-end volume. Many seniors wait too long, miss the cutoff, and face a 25% penalty on the portion not withdrawn on time.
The fix is to set a recurring calendar reminder for November 1 each year to initiate your RMD distribution, giving the custodian 60 days to process it. Report missed RMDs on IRS Form 5329 to request penalty reduction to 10% under SECURE 2.0. Download Form 5329 at IRS About Form 5329.
Official Government Sources Used in This Tool
| Source Name | What We Used It For | Direct Link |
|---|---|---|
| IRS Publication 590-B — Uniform Lifetime Table III | Life expectancy factors (distribution periods) used in the annual RMD divisor calculation for all ages 72 through 120+ | IRS Publication 590-B |
| IRS Retirement Topics — Required Minimum Distributions | RMD start age, April 1 first-year deadline rule, account aggregation rules, and 25% excise tax for missed distributions | IRS RMD Retirement Topics |
| SECURE 2.0 Act of 2022 — RMD Age Update (Section 107) | Updated RMD starting age to 73 for those born 1951–1959 and to 75 for those born in 1960 or later | SECURE 2.0 Act — Congress.gov |
| IRS Form 5329 — Additional Taxes on Qualified Plans | The official form used to report a missed RMD and request the reduced 10% excise tax under SECURE 2.0 (instead of 25%) | IRS About Form 5329 |
Seniors Audit is an independent educational platform. We are not affiliated with, endorsed by, or connected to any government agency, insurance company, financial advisor, or data broker. All calculations use the official formulas and current figures published by the IRS. We do not receive payment for referrals, leads, or any action taken by visitors to this site.
Frequently Asked Questions About RMD Calculations
What is an RMD calculator and how does it calculate my mandatory IRA withdrawal?
An RMD (Required Minimum Distribution) calculator determines the exact dollar amount you are legally required to withdraw from your tax-deferred retirement accounts — such as Traditional IRAs, 401(k)s, and SEP IRAs — each year. It divides your December 31 account balance by the IRS life expectancy factor from the Uniform Lifetime Table III published in IRS Publication 590-B.
What age do required minimum distributions start in 2026?
Under the SECURE 2.0 Act passed by Congress, RMD starting age depends on your birth year. If you were born between 1951 and 1959, your RMD age is 73. If you were born in 1960 or later, your RMD starting age is 75. Anyone turning 73 in 2026 must take their first RMD by December 31, 2026 (or delay only their very first RMD to April 1, 2027).
How do I calculate my required minimum distribution from a Traditional IRA?
Divide your Traditional IRA balance as of December 31 of the prior year by the IRS distribution factor (life expectancy factor) that matches your age in the IRS Uniform Lifetime Table III. Example: A $300,000 balance at age 74 uses a factor of 25.5. Divide $300,000 by 25.5 for an annual RMD of $11,765.
Do I need to take RMDs from a Roth IRA?
No. Original Roth IRAs owned by the original account holder are completely exempt from Required Minimum Distributions during the owner's lifetime. However, inherited Roth IRAs and Roth 401(k) accounts that have been inherited may be subject to the SECURE Act 10-year withdrawal rule for non-spouse beneficiaries.
What is the IRS penalty if I miss my required minimum distribution deadline?
Failing to withdraw your full RMD by the deadline results in a 25% excise tax on the amount not taken on time. Under SECURE 2.0, if you correct the missed distribution within two years and file IRS Form 5329, the penalty is reduced to 10%. The earlier penalty was 50% — Congress reduced it specifically to be less punishing for seniors who make honest mistakes.
What is the deadline for taking my first RMD versus subsequent RMDs?
For your very first RMD (the year you reach age 73 or 75), the IRS gives you until April 1 of the following year. All subsequent annual RMDs must be taken by December 31. Important: Delaying your first RMD to April 1 means you take TWO distributions in that tax year, which can push your taxable income into a higher bracket and trigger additional Medicare IRMAA surcharges.
How does the RMD calculator handle a spouse more than 10 years younger?
If your spouse is your sole primary IRA beneficiary and is more than 10 years younger than you, the IRS allows you to use the Joint Life and Last Survivor Expectancy Table (IRS Table II) instead of the standard Uniform Lifetime Table. This table provides a larger joint life expectancy factor, resulting in a lower required annual withdrawal and a slower drawdown of your account balance.
Can I withdraw more than my required minimum distribution in a given year?
Yes. You can always take out more than the required minimum distribution, and many retirees do for income needs or tax planning reasons. However, any excess withdrawal above the RMD does not carry over to reduce next year's RMD. Each year's RMD is calculated independently based on that year's December 31 prior-year account balance and your age-based IRS factor.
Other Free Retirement Tax Tools You May Find Useful
For complete guidance on retirement tax planning, visit our IRS & Retirement Tax education hub. See how large RMDs affect your Social Security taxation using our retirement tax estimator, and explore how RMD income interacts with Medicare cost thresholds in our Medicare cost and coverage hub. If you missed a prior-year RMD, read about correcting it before filing with our IRA and 401(k) withdrawal planner.
About This Educational Estimate: This tool is for educational purposes only. Seniors Audit uses the official formulas published by Internal Revenue Service (IRS), but results are estimates based on the information you entered. Rules, rates, and eligibility thresholds change annually and vary by individual circumstance.
Always verify your specific result directly with Internal Revenue Service (IRS) at 1-800-829-1040 or at www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds before making enrollment, coverage, or financial decisions.
If you have Medicare questions, a free SHIP counselor in your state can review your specific situation at no cost — find yours at shiphelp.org.
Seniors Audit is independent and not affiliated with any government agency or insurance company. We are not affiliated with, endorsed by, or connected to any government agency, insurance company, or financial services firm. All calculations use the official formulas and current figures published by the agencies listed above. We do not receive payment for referrals, leads, or any action taken by visitors to this site. Last reviewed: July 2026.