How it works
Once you reach RMD age, you must take a minimum amount out of your traditional IRAs and workplace retirement plans each year. The amount is last year's December 31 balance divided by a factor from the IRS Uniform Lifetime Table (Table III in Publication 590-B), based on the age you reach this year. The factor shrinks as you get older, so the share you must take rises.
RMD = balance on December 31 of last year ÷ Table III divisor for your age this year
Worked example
The IRS's own example: $100,000 in a traditional IRA at the end of 2025, turning 75 in 2026. The divisor is 24.6, so the 2026 RMD is $4,065.
Born in 1953 with $500,000 at the end of 2025, you turn 73 in 2026. The divisor is 26.5, so you must take $18,868 by December 31, 2026, about 3.8% of the balance.
The rules that matter
- When RMDs start. At 73 if you were born from 1951 to 1959, and at 75 if you were born in 1960 or later (SECURE 2.0). For 1959 births the law is unclear; under the IRS's proposed regulations it's 73.
- The first one can wait, once. Your first RMD is due by April 1 of the year after you reach RMD age. Every later one is due by December 31. Waiting means two RMDs in the same tax year, which can push you into a higher bracket.
- Several IRAs. Work out the RMD for each, add them up, and take the total from any one or more of your IRAs.
- 401(k)s are separate. Each workplace plan has its own RMD, taken from that plan. If you're still working and don't own 5% of the company, that employer's plan can usually wait until you retire.
- Roth accounts. Roth IRAs have no RMDs while you're alive, and neither do Roth 401(k)s from 2024.
- Spouse more than 10 years younger? If your spouse is the sole beneficiary, you use the IRS joint life table instead, which gives a smaller RMD than this calculator.
- Missing one is expensive. The shortfall is taxed at 25%, cut to 10% if you take it and correct it within the correction window. Report it on Form 5329.
- Giving to charity? A qualified charitable distribution sent straight from your IRA counts toward the RMD without being taxed as income.
Inherited IRAs follow different rules, usually emptying the account within 10 years, and this calculator doesn't cover them. It's general information, not tax advice. For the bigger picture, see the retirement calculator and the Social Security claiming calculator.
Questions people ask
What is the RMD deadline for 2026?
December 31, 2026, unless 2026 is the year you reach RMD age: then the first one can wait until April 1, 2027.
Can I take more than the RMD?
Yes. The RMD is a minimum; you can withdraw more. Taking extra doesn't reduce next year's RMD, except through the lower balance it leaves.
Can I put the RMD back into an IRA?
No. A required minimum distribution can't be rolled over. You can reinvest it in a taxable account, or keep it in cash.
Sources
- IRS: Publication 590-B (2025), Distributions from IRAs, including Appendix B, Table III (Uniform Lifetime)
- IRS: Retirement topics, required minimum distributions (RMDs)
- IRS: Internal Revenue Bulletin 2024-33, final and proposed RMD regulations (applicable ages under SECURE 2.0)
Reviewed September 29, 2026 by The Dollars World team. How we build and check our calculators · Our data and formulas. This is general information, not financial advice.