2026 tax year · updated Oct 15, 2026

RMD calculator

Your 2026 required minimum distribution is your IRA balance on December 31 of last year divided by the IRS distribution period for your age: at 75 the divisor is 24.6, so a $100,000 traditional IRA must pay out at least $4,065. RMDs start at age 73; enter your balance and birth year for your amount, the tax it adds and the next 10 years.

Required minimum distribution for 2026

$20,325

$500,000 ÷ 24.6 (Uniform Lifetime Table, age 75)

Take it by December 31, 2026.

Income tax it adds (federal + state): $2,308
Left after tax: $18,017

Next 10 years at 5% growth

Projected required minimum distributions
Year	Age	Balance	RMD
2026	75	$500,000	$20,325
2027	76	$503,659	$21,251
2028	77	$506,527	$22,119
2029	78	$508,629	$23,119
2030	79	$509,785	$24,160
2031	80	$509,906	$25,243
2032	81	$508,896	$26,232
2033	82	$506,797	$27,394
2034	83	$503,373	$28,439
2035	84	$498,681	$29,683

The tax estimate includes the extra standard deduction for age 65 and over and the senior deduction (Schedule 1-A), and treats the other income as fully taxable.

Projection is an illustration: real returns vary. Uses the Uniform Lifetime Table; if your spouse is your sole beneficiary and more than 10 years younger, the IRS joint table gives a smaller RMD.

The RMD rules in brief

Who: owners of traditional, SEP and SIMPLE IRAs from the year they turn 73. Workplace plans such as 401(k)s have similar rules; check with your plan.
How much: last December 31 balance ÷ the distribution period for your age this year.
When: April 1 of the year after the year you reach the start age; later RMDs by December 31.
Tax: the withdrawal is taxed as ordinary income, except any part that comes from nondeductible contributions. A qualified charitable distribution made directly to a charity counts toward the RMD.
Missed RMD: 25% excise tax on the shortfall, 10% if corrected in time.

Uniform Lifetime Table

Distribution period by age, from IRS Publication 590-B (Table III). The last row applies at 120 and over.

Uniform Lifetime Table
Age	Distribution period
72	27.4
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4

Uniform Lifetime Table
Age	Distribution period
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120	2.0

Source: IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements. See our methodology.

Frequently asked questions

How is the RMD calculated?

Divide your IRA balance on December 31 of last year by the distribution period for your age in the IRS Uniform Lifetime Table. At age 75 the divisor is 24.6, so a $100,000 balance means an RMD of $4,065.

At what age do RMDs start?

At 73. Your first RMD is due by April 1 of the year after you turn 73; every later one by December 31. Taking the first one in April means two RMDs in that calendar year.

What happens if I miss an RMD?

The IRS charges an excise tax of 25% of the amount you should have taken, reduced to 10% if you take it within the correction window and report it on your return (Form 5329).

Do Roth IRAs have RMDs?

Not for the original owner. Beneficiaries who inherit a Roth IRA may have to take distributions.

I have several IRAs. Do I take an RMD from each?

You figure the RMD for each IRA separately, then you can withdraw the total from any one or more of them.

Age	Distribution period
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120	2.0

Age	Distribution period
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120	2.0