How to use the RMD calculator
- Enter your year of birth.
- Enter the account balance on December 31 of last year, from your year-end statement.
- Enter the distribution year you are working out. The default is 2026.
- Enter an expected return, used only to project future RMDs.
- Tick the box if your spouse is your only beneficiary and more than 10 years younger.
- Read your RMD, the divisor used, the deadline, and the projected RMDs for later years.
If you have several IRAs, work out each one's RMD separately; you can then take the total from any one or more of them.
How RMDs are calculated
The IRS sets your starting age by birth year, under the SECURE 2.0 Act and the final regulations issued in 2024:
| Year of birth | First RMD for the year you turn |
|---|---|
| 1950 or earlier | 72 (or 70½ if born before July 1, 1949); already started |
| 1951–1959 | 73 |
| 1960 or later | 75 |
For people born in 1959 the law reads two ways; proposed IRS regulations issued in July 2024 set the age at 73, which this calculator uses.
Your first RMD is due by April 1 of the year after you reach your starting age. Every later RMD is due by December 31. If you delay the first one to April, you must take two RMDs in that second year.
Uniform Lifetime Table (current table, used from 2022)
| Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|
| 73 | 26.5 | 83 | 17.7 | 93 | 10.1 |
| 74 | 25.5 | 84 | 16.8 | 94 | 9.5 |
| 75 | 24.6 | 85 | 16.0 | 95 | 8.9 |
| 76 | 23.7 | 86 | 15.2 | 96 | 8.4 |
| 77 | 22.9 | 87 | 14.4 | 97 | 7.8 |
| 78 | 22.0 | 88 | 13.7 | 98 | 7.3 |
| 79 | 21.1 | 89 | 12.9 | 99 | 6.8 |
| 80 | 20.2 | 90 | 12.2 | 100 | 6.4 |
| 81 | 19.4 | 91 | 11.5 | 110 | 3.5 |
| 82 | 18.5 | 92 | 10.8 | 120+ | 2.0 |
Source: IRS Publication 590-B, Appendix B, Table III. The calculator holds every age from 72 to 120.
Worked example
The defaults are someone born in 1952 with $500,000 in a traditional IRA on December 31, 2025, working out the 2026 RMD.
- Age in 2026: 2026 − 1952 = 74, past the starting age of 73
- Divisor for 74: 25.5
- RMD: $500,000 ÷ 25.5 = $19,607.84, due by December 31, 2026
That is 3.92% of the balance. At 81 the divisor is 19.4, so the same $500,000 would require $25,773.20, and at 78 it is 22.0, requiring $22,727.27. Someone born in 1960 owes nothing for 2026: their first RMD is for 2035, the year they turn 75.
Penalties and planning
Missing an RMD, or taking too little, can cost a 25% excise tax on the amount not withdrawn, cut to 10% if you correct it within the IRS correction window. You can always take more than the minimum. A qualified charitable distribution sent straight from an IRA to a charity counts toward your RMD without adding to your taxable income.
RMDs apply to traditional, SEP and SIMPLE IRAs and to 401(k), 403(b) and 457(b) plans. Roth IRAs have no RMDs while the original owner is alive. If you are still working, many workplace plans let you delay RMDs from that employer's plan until you retire. Inherited accounts follow separate rules not covered here.
Frequently asked questions
What if my spouse is more than 10 years younger?
If your spouse is your sole beneficiary for the whole year and more than 10 years younger, you use the Joint Life and Last Survivor table (Table II in Publication 590-B) instead. Its longer distribution periods give a smaller RMD, so the Uniform Lifetime figure here is an upper limit.
Which balance do I use?
Use the fair market value on December 31 of the year before the distribution year, as shown on your year-end statement. For a 2026 RMD that is the December 31, 2025 balance, even if the account has risen or fallen since.
Do I pay tax on my RMD?
Yes. RMDs from pre-tax accounts are taxed as ordinary income in the year you take them, except any part that comes from after-tax (nondeductible) contributions. You can ask your IRA custodian to withhold federal tax from the payment.
Can I take my RMD in monthly installments?
Yes. You can take the RMD all at once or in any pattern through the year, as long as the total withdrawn by the deadline is at least the required amount.
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Results are estimates for educational purposes and are not financial, tax or legal advice. See our disclaimer.