Free 2026 required minimum distribution calculator
See your RMD—and what it may do to your retirement account.
Calculate the IRS minimum from a prior year-end balance, then explore annual withdrawals, deadlines, and a year-by-year account illustration.
Official IRS factorsNo account requiredPrivate in your browser
Free · 2026 IRS Uniform Lifetime Table
Estimate your required minimum distribution.
Enter the prior December 31 balance for one pre-tax retirement account. The IRS divisor—not an AI estimate—calculates the withdrawal.
CalculationPrior year-end balance ÷ IRS life-expectancy factor
Estimated 2026 RMD
$28,302$2,358 monthly equivalent$750,000prior year-end balance÷26.5IRS divisor at age 73=3.77%of the starting balance
Deadline map
The first-year delay can create two taxable distributions in one year.
- 2026First RMD year
- April 1, 2027Latest first RMD deadline
- December 31Second and later annual deadline
Required withdrawals by ageAnnual amount · steady-return illustration
Estimated RMDAge 73Age 80Age 87
Illustrated account balanceAfter each annual RMD · not a forecast
After RMDsNo-RMD reference
202620332040
See the year-by-year RMD schedule
| Year / age | Starting balance | IRS divisor | Estimated RMD | Ending balance |
|---|---|---|---|---|
| 2026 / 73 | $750,000 | 26.5 | $28,302 | $750,566 |
| 2027 / 74 | $750,566 | 25.5 | $29,434 | $749,977 |
| 2028 / 75 | $749,977 | 24.6 | $30,487 | $748,270 |
| 2029 / 76 | $748,270 | 23.7 | $31,573 | $745,365 |
| 2030 / 77 | $745,365 | 22.9 | $32,549 | $741,329 |
| 2031 / 78 | $741,329 | 22 | $33,697 | $735,938 |
| 2032 / 79 | $735,938 | 21.1 | $34,879 | $729,102 |
| 2033 / 80 | $729,102 | 20.2 | $36,094 | $720,728 |
| 2034 / 81 | $720,728 | 19.4 | $37,151 | $710,920 |
| 2035 / 82 | $710,920 | 18.5 | $38,428 | $699,392 |
| 2036 / 83 | $699,392 | 17.7 | $39,514 | $686,273 |
| 2037 / 84 | $686,273 | 16.8 | $40,850 | $671,240 |
| 2038 / 85 | $671,240 | 16 | $41,953 | $654,459 |
| 2039 / 86 | $654,459 | 15.2 | $43,057 | $635,859 |
| 2040 / 87 | $635,859 | 14.4 | $44,157 | $615,370 |
The short answer
Your RMD is a minimum distribution—not a recommended spending amount.
For most original owners, a required minimum distribution is the prior December 31 pre-tax account balance divided by an IRS life-expectancy factor. A $750,000 balance and the age-73 factor of 26.5 produce an estimated RMD of about $28,302.
The distribution usually becomes taxable income, but you do not have to spend all of it. Money left after taxes and living expenses may be reinvested in a taxable account. The transfer itself does not erase the tax event.
2026 example
$750,000 ÷ 26.5 = $28,302
$750,000December 31, 2025 balance26.5Uniform Table divisor at age 733.77%Implied withdrawal rate
The account return assumption does not enter this first-year formula.
How the RMD formula works
- Identify the correct account balance.A 2026 RMD generally starts with the account value on December 31, 2025.
- Find the correct table.Most original owners use Table III. A sole-beneficiary spouse more than 10 years younger can require Table II.
- Use your age for the distribution year.Divide the balance by the factor for that age.
- Repeat for each account.Aggregation options depend on whether the accounts are IRAs, 403(b)s, or other workplace plans.
- Complete the distribution by the deadline.A missed or short RMD can require correction and tax reporting.
Who starts at age 73—and who starts at 75?
| Birth year | General starting age | First required year |
|---|---|---|
| 1951–1959 | 73 | Birth year + 73 |
| 1960 or later | 75 | Birth year + 75 |
| 1950 or earlier | Earlier effective-age rules | RMDs generally already began |
The age rule determines when RMDs begin; it does not guarantee that every account uses the same deadline. Traditional IRAs generally cannot use the still-working delay. A current-employer plan may permit a delay until retirement if the participant is not a 5% owner, but the plan document controls.
Why the first deadline deserves special attention
Your first required distribution can generally be delayed until April 1 of the next calendar year. The next distribution is still due by December 31 of that same year. That means a person who delays the first RMD may recognize two RMDs in one tax year.
Example: first RMD year is 2026
April 1, 2027Latest date for the first RMDDecember 31, 2027Deadline for the 2027 RMD
Two distributions in 2027 could affect taxable Social Security, Medicare IRMAA two years later, state tax, deductions, or other income-sensitive items. Taking the first distribution during 2026 may be better for some households, but it is not universally better.
One formula, several account rules
| Account | Lifetime RMD? | Can amounts be combined? |
|---|---|---|
| Traditional, SEP, or SIMPLE IRA | Generally yes | Calculate separately; total can generally come from one or more IRAs |
| 401(k), 457(b), or other defined-contribution plan | Generally yes | Usually each plan pays its own RMD |
| 403(b) | Generally yes | Special aggregation can apply among 403(b) accounts |
| Roth IRA | No for original owner | Beneficiary rules differ |
| Designated Roth employer account | Generally no for original owner under current law | Beneficiary rules differ |
Do not use IRA aggregation to satisfy a 401(k) distribution. If you have several custodians or inherited accounts, obtain the calculation from each custodian and confirm which totals can legally be combined.
How to read the projection charts
The bar chart applies the IRS divisor for each projected age. The line chart subtracts each estimated RMD and then applies your selected constant return. Its dashed “no-RMD” line is only a visual reference showing what the account might have held if no distributions were required.
Neither line is a market forecast. Actual balances, returns, fees, withdrawals, rollovers, beneficiary changes, and future law will differ. The useful insight is the relationship: the IRS factor generally declines with age, so the minimum percentage rises even when the dollar amount does not move in a straight line.
RMDs can affect more than one tax line
A traditional-account RMD generally increases ordinary income. That can also raise the taxable portion of Social Security, move a household into a higher marginal bracket, reduce income-based deductions, or produce Medicare income-related surcharges in a later year. State treatment differs.
A qualified charitable distribution, or QCD, can sometimes satisfy all or part of an IRA RMD while excluding the qualified amount from income. QCD eligibility, annual limits, account type, timing, and charity requirements need separate confirmation; this public calculator does not model them.
For a broader view, compare the interaction with the Roth vs. Traditional Calculator, read how Social Security benefits can become taxable, or connect the amount to a complete retirement Snapshot.
When not to rely on this calculator
Included
- Original account owner
- IRS Uniform Lifetime Table III
- 2026 calculation from prior year-end balance
- Birth-year start-age rules
- Illustrative annual schedule
Needs separate treatment
- Inherited IRAs or employer plans
- Spouse more than 10 years younger and sole beneficiary
- Current-employer delay and 5% ownership
- QCDs, corrections, and excise taxes
- Account-specific plan terms
RMD calculator FAQ
How do I calculate an RMD for 2026?
Use the retirement account balance from December 31, 2025 and divide it by the IRS life-expectancy factor for your age in 2026. Most original account owners use the Uniform Lifetime Table, also called Table III.
At what age do RMDs start?
Under current law, the applicable age is generally 73 for people born from 1951 through 1959 and 75 for people born in 1960 or later. People born earlier may already be subject to RMDs under prior effective-age rules.
When is the first RMD due?
The first RMD can generally be delayed until April 1 of the following year. Later RMDs are due by December 31. Delaying the first one can put the first and second distributions into the same tax year.
Can I combine RMDs from multiple IRAs?
You generally calculate the RMD separately for each IRA, then may take the total from one or more of your IRAs. Different aggregation rules apply to employer plans, and a 403(b) has its own rules. Confirm account-specific treatment with the custodian or a qualified tax professional.
Do Roth accounts have RMDs for the original owner?
Roth IRAs do not require lifetime RMDs for the original owner. Under current law, designated Roth accounts in employer plans also generally do not require lifetime RMDs for the original owner. Beneficiary rules are different.
Does the still-working exception apply to an IRA?
No. A workplace plan may allow a participant who is still employed to delay RMDs from that current employer's plan, unless the participant is a 5% owner. The exception does not delay RMDs from traditional IRAs or former-employer plans.
What if my spouse is more than 10 years younger?
If your spouse is more than 10 years younger and is the sole beneficiary for the entire year, the IRS Joint Life and Last Survivor Expectancy Table may produce a different factor. This calculator does not model that special table.
Official sources
- IRS: Required Minimum Distributions—rules, accounts, and deadlines
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements
- IRS: RMD comparison chart for IRAs and defined-contribution plans
- IRS Internal Revenue Bulletin 2026-06: SECURE 2.0 applicable-age guidance
Educational use only. This calculator is not tax, legal, investment, or plan-administration advice. Confirm the account balance, beneficiary status, table, aggregation rule, and deadline with the plan administrator, custodian, or a qualified professional before acting.
An RMD is only one cash-flow event
See how it interacts with taxes, Social Security, and Medicare.
Build a free Snapshot first. The deterministic engine calculates the figures; AI can explain the result in plain English.
Connect RMDs to my plan →