Free calculator · tax year 2026
RMD calculator 2026
This year’s required minimum distribution from a traditional IRA or 401(k): the start age, the life-expectancy divisor, the amount and when it is due.
Required minimum distribution for 2026: $18,867.92.
Required minimum distribution for 2026$18,867.92Plan withdrawals and Roth conversions together
See how cash, IRA, Roth and brokerage withdrawals cover spending, with federal and state tax.
2026 is your first RMD year: you turn 73. Take at least $18,867.92 by April 1, 2027.
- Age RMDs startborn 1953: applicable age 7373
- Uniform Lifetime Table denominatorTable III row for age 7326.5
- Balance on December 31, 2025$500,000
- =Required minimum distribution for 2026$500,000 ÷ 26.5$18,867.92
| Year | Your age | Balance, prior Dec 31 | Divisor | RMD |
|---|---|---|---|---|
| 2026 | 73 | $500,000 | 26.5 | $18,868 |
| 2027 | 74 | $505,189 | 25.5 | $19,811 |
| 2028 | 75 | $509,646 | 24.6 | $20,717 |
| 2029 | 76 | $513,375 | 23.7 | $21,661 |
| 2030 | 77 | $516,300 | 22.9 | $22,546 |
Years after 2026 assume the balance, less each RMD, grows 5% a year, your assumption, and hold the 2026 Uniform Lifetime Table.
First RMD year. You may wait until April 1, 2027 to take the 2026 RMD, but the 2027 RMD is still due by December 31, 2027, so both would count as income in 2027.
Calculations, not tax, legal or investment advice.
Method and sources
The 2026 RMD is the traditional IRA or 401(k) balance on December 31, 2025 divided by the Uniform Lifetime Table (Table III) denominator for the age you reach on your 2026 birthday; ages past 120 use the 120 row. When your spouse is the only beneficiary and more than 10 years younger, the denominator comes from the Joint and Last Survivor table (Table II) where your two ages meet, which gives a smaller RMD. RMDs start in the year you reach the start age for your birth year, set by SECURE 2.0. The first one may wait until April 1 of the next year; every later one is due by December 31.
| Born | RMD start age |
|---|---|
| 1950 or earlier | Already reached (prior law) |
| 1951–1959 | 73 |
| 1960 or later | 75 |
Not modeled: employer plan exceptions for people still working, Roth accounts, and the federal tax the RMD adds. Giving part of the RMD to charity straight from the IRA keeps it out of income: see the QCD calculator. For an account you inherited, use the inherited IRA calculator.
Tables and sources
- IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)Appendix B, Table III (Uniform Lifetime); applicable denominator next to the owner's age on their birthday in 2026, divided into the balance at the end of 2025 · www.irs.gov
- 26 U.S.C. §401(a)(9)(C)(v); REG-103529-23 proposed rule, 89 FR 58644 (2024-07-19)IRC §401(a)(9)(C)(v) applicable age (SECURE 2.0 Act §107); born 1959 = 73 per proposed Treas. Reg. §1.401(a)(9)-2(b)(2)(v) (Federal Register 2024-14543); first RMD year is the year the owner reaches the applicable age · 2026 · www.law.cornell.edu
- Required Minimum Distributions, proposed rule (Federal Register 2024-14543)Preamble B and proposed §1.401(a)(9)-2(b)(2)(v): an employee born in 1959 has applicable age 73 · 2026 · www.federalregister.gov
- IRS Publication 590-B (2025)Required beginning date: age 73 for tax years 2023 and later; 72 for 2020–2022; 70½ for 2019 or earlier · 2026 · www.irs.gov