IRC §401(a)(9) · IRS Uniform Lifetime Table · SECURE 2.0 Age 73 · TY 2025 & 2026
RMD Calculator
Figure your required minimum distribution from a traditional IRA, SEP, SIMPLE, 401(k), 403(b), or 457(b). Enter your age and your prior December 31 balance to divide by the IRS Uniform Lifetime Table factor, see the effective withdrawal rate, estimate the income tax, and check the 25 percent penalty for a missed RMD.
IRC §401(a)(9) - Required Minimum Distribution
The year the RMD must be taken. Both years use the same Uniform Lifetime Table, so the result depends on your age and the prior year-end balance.
Traditional IRAs can be aggregated and the total RMD taken from any one IRA. Each 401(k) RMD must come from that plan. Roth IRAs have no RMD during the owner's lifetime.
The age you reach by December 31 of the distribution year. RMDs begin at age 73 (age 75 if you were born in 1960 or later).
The fair market value of this account on December 31 of the year before the distribution year. This single number drives the RMD.
Used only to estimate the federal income tax on the RMD, which is taxed as ordinary income (except for any after-tax basis).
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Enter your age and prior year-end balance to see your required minimum distribution
RMD Analysis
RMD per IRC §401(a)(9) and the IRS Uniform Lifetime Table (Publication 590-B, Table III). The RMD equals the prior December 31 balance divided by the life expectancy factor for your age. Roth IRAs have no lifetime RMD. An owner whose sole beneficiary is a spouse more than 10 years younger uses the Joint Life Table instead. State tax and after-tax basis are not modeled here.
Want the full rulebook - the SECURE 2.0 age 73 and 75 rules, the required beginning date, which accounts count, the 25 percent penalty, qualified charitable distributions, and inherited-account RMDs? Read the companion guide.
Your required minimum distribution equals your account balance on December 31 of the prior year divided by a life expectancy factor from the IRS Uniform Lifetime Table. At age 73 the factor is 26.5, so a $500,000 traditional IRA produces an RMD of about $18,868. RMDs start at age 73 under SECURE 2.0 (age 75 if you were born in 1960 or later), are taxed as ordinary income, and a missed RMD carries a 25 percent excise tax (10 percent if corrected timely). Roth IRAs have no RMD during the owner's lifetime.
Key Takeaways
Formula. RMD = prior December 31 balance ÷ the Uniform Lifetime Table factor for your age. The factor shrinks each year, so the required percentage rises as you age.
Starting age 73. SECURE 2.0 sets the starting age at 73 for those born 1951-1959, rising to 75 for those born 1960 or later (starting 2033).
Required beginning date. Your first RMD is due by April 1 of the year after you turn 73; every RMD after that is due by December 31.
Roth IRAs are exempt. No lifetime RMDs from Roth IRAs, and from 2024 no RMDs from Roth 401(k)/403(b) accounts.
25 percent penalty. A missed RMD triggers a 25 percent excise tax on the shortfall, cut to 10 percent if corrected within the two-year window.
Fully taxable. RMDs from pre-tax accounts are ordinary income and can raise your bracket, Social Security taxation, and Medicare IRMAA.
Aggregation rules differ. IRA RMDs can be combined and taken from any one IRA; 401(k) RMDs must come from each plan separately.
QCD option. A direct IRA-to-charity transfer can satisfy the RMD tax-free, up to $108,000 in 2025 ($111,000 in 2026).
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Written by Munib Ur Rehman · Reviewed by Nausheen Shahid (LMN Tax Inc.) · Tax Years 2025 & 2026 · Last Reviewed: June 2026
2026 and 2025 RMD Parameters
Required Minimum Distribution — Key Rules
Item
Tax Year 2026
Tax Year 2025
Starting age (SECURE 2.0)
73 (75 if born 1960+)
73 (75 if born 1960+)
Life expectancy table
Uniform Lifetime (Table III)
Uniform Lifetime (Table III)
Factor at age 73 / 75 / 80
26.5 / 24.6 / 20.2
26.5 / 24.6 / 20.2
Balance used
Prior Dec 31 value
Prior Dec 31 value
Missed-RMD excise tax
25% (10% if corrected)
25% (10% if corrected)
Roth IRA lifetime RMD
None
None
QCD annual limit
$111,000
$108,000
RMDs are governed by IRC §401(a)(9). The Uniform Lifetime Table (IRS Publication 590-B, Table III) was last revised effective 2022 and is unchanged for 2025 and 2026. SECURE 2.0 set the starting age at 73 and cut the missed-RMD penalty to 25 percent. Sources: IRC §401(a)(9), IRS Publication 590-B, and the IRS RMD topics page.
How the RMD Calculation Works
The tool applies IRC §401(a)(9) the way the IRS worksheets do: take the prior year-end balance and divide it by the Uniform Lifetime Table factor for your age. For the full rules - starting ages, the required beginning date, penalties, and inherited accounts - see the Required Minimum Distributions Guide.
Step 1: Use the Prior December 31 Balance Confirmed
The RMD for any year is based on the fair market value of the account on December 31 of the immediately preceding year. Contributions, gains, and withdrawals during the current year do not change the current year's RMD. For a 2026 RMD, you use the December 31, 2025 balance.
Step 2: Find Your Life Expectancy Factor Confirmed
The Uniform Lifetime Table gives a distribution period (factor) for each age: 26.5 at 73, 25.5 at 74, 24.6 at 75, and steadily smaller each year. The calculator looks up the factor for the age you reach by December 31 of the distribution year.
Step 3: Divide to Get the RMD Confirmed
RMD = balance ÷ factor. A $500,000 balance at age 73 gives $500,000 / 26.5 = $18,868. The same balance at 80 (factor 20.2) gives $24,752, because the factor is smaller. The effective withdrawal rate is simply 1 divided by the factor.
Step 4: Check the Starting Age Gate Confirmed
If you have not reached your starting age (73 for those born 1951-1959, 75 for those born 1960 or later), no RMD is required yet and the tool reports zero. Your first RMD year is the year you reach the starting age, due by April 1 of the following year.
Step 5: Estimate Tax and Penalty Confirmed
The RMD is ordinary income; the tool estimates the income tax at the marginal rate you choose. It also shows the 25 percent excise tax that would apply to the RMD if you failed to take it (10 percent if corrected within the two-year window). Roth IRAs return a zero RMD.
Real-World Examples
Example 1 — Age 73, first RMD year
Prior Dec 31 balance$500,000
Factor (age 73)26.5
RMD$18,868
Effective withdrawal rate3.77%
Example 2 — Age 80, larger required percentage
Prior Dec 31 balance$500,000
Factor (age 80)20.2
RMD$24,752
Effective withdrawal rate4.95%
Example 3 — Age 90, balance has grown
Prior Dec 31 balance$300,000
Factor (age 90)12.2
RMD$24,590
Effective withdrawal rate8.20%
Example 4 — Not yet age 73 (no RMD)
Age71
Balance$400,000
RMD required$0
First RMD yearAge 73
Example 5 — Roth IRA (exempt)
Account typeRoth IRA
Balance / Age$600,000 / 75
Lifetime RMD$0
Example 6 — Missed RMD penalty (age 75)
Balance$500,000
RMD (factor 24.6)$20,325
25% excise tax if missed$5,081
10% if corrected timely$2,033
Practitioner Insight (LMN Tax Inc.)
LMN Tax Inc. — Planning Notes
The first RMD year trips up more clients than any other. You can delay the very first RMD to April 1 of the following year, but doing so forces two RMDs into that second year - the delayed first one plus the on-time second one - which can spike income and push a client into a higher bracket or over an IRMAA threshold. We almost always take the first RMD in the year you turn 73 rather than deferring it, unless there is a specific reason to push income into the next year.
Aggregation is where mistakes turn into penalties. Traditional IRA RMDs can be totaled across all your IRAs and pulled from any single one, which is convenient. But 401(k), 403(b), and inherited accounts do not aggregate the same way: a 401(k) RMD must come out of that 401(k), and a 403(b) only aggregates with other 403(b)s. We map every account to its own bucket before deciding where the cash comes from, because a missed RMD on one account is a 25 percent excise tax even if you over-withdrew from another.
Qualified charitable distributions are the most underused tool for charitably inclined retirees. A QCD sent directly from the IRA to a qualified charity counts toward the RMD but never hits adjusted gross income, so it sidesteps the Social Security and IRMAA ripple effects that a normal taxable RMD creates. The 2026 limit is $111,000 per person. For a client who gives anyway and takes the standard deduction, a QCD is almost always better than writing a check.
We also watch the spousal exception. If the only beneficiary is a spouse more than 10 years younger, the owner uses the Joint Life and Last Survivor Table instead of the Uniform Lifetime Table, which produces a larger factor and a smaller RMD. This calculator uses the Uniform Lifetime Table, so for that narrow case the true RMD is lower than what the tool shows - we run the joint table by hand for those clients.
When This Calculator Does Not Cover Your Situation
Spouse more than 10 years younger. If your sole beneficiary is a spouse more than 10 years younger, you use the Joint Life and Last Survivor Table, which gives a larger factor and a smaller RMD than this tool shows.
Inherited accounts. Beneficiaries use the Single Life Table and, for most non-spouse beneficiaries who inherited after 2019, the 10-year payout rule. This calculator is for the original owner.
After-tax basis. If you made nondeductible IRA contributions (Form 8606), part of each distribution is a tax-free return of basis, so the taxable amount and the tax estimate here are overstated.
Still-working exception. If you are still employed (and not a 5 percent owner), you can often delay RMDs from your current employer's 401(k) until you retire. IRAs get no such delay.
Multiple accounts and aggregation. Run each account separately. IRA RMDs aggregate; 401(k) RMDs generally do not.
State income tax. Many states tax RMDs, some do not. The tool estimates federal income tax only.
Year-of-death RMD. If the owner dies before taking that year's RMD, the beneficiary must take the remaining amount. That situation is outside this calculator.
Frequently Asked Questions
How is my RMD calculated?
Your required minimum distribution equals your account balance on December 31 of the prior year divided by a life expectancy factor from the IRS Uniform Lifetime Table. For example, at age 73 the factor is 26.5, so a $500,000 balance produces an RMD of $500,000 divided by 26.5, or about $18,868. The factor falls each year as you age, so the percentage you must withdraw rises over time. You figure the RMD separately for each account type, though IRAs can be aggregated and satisfied from any one IRA.
At what age do RMDs start?
Under SECURE 2.0, required minimum distributions begin at age 73 for anyone who reaches age 72 after December 31, 2022 (generally those born from 1951 through 1959). The starting age rises to 75 for those born in 1960 or later, beginning in 2033. Your first RMD is due by April 1 of the year after you reach the starting age (the required beginning date); every RMD after that is due by December 31. Delaying the first RMD to April 1 means taking two RMDs in the same year.
Do Roth IRAs have required minimum distributions?
No. Roth IRAs are not subject to required minimum distributions during the original owner's lifetime, so the owner can leave the money untouched indefinitely. Beginning in 2024, designated Roth accounts inside a 401(k) or 403(b) are also exempt from lifetime RMDs under SECURE 2.0. Inherited Roth accounts are different: most non-spouse beneficiaries must empty the account within 10 years, though the distributions are generally tax-free.
What is the penalty for missing an RMD?
If you fail to take your full RMD, the IRS imposes an excise tax of 25 percent of the amount you should have withdrawn but did not. SECURE 2.0 cut this penalty from the old 50 percent rate. The penalty drops further to 10 percent if you correct the shortfall within the two-year correction window and file Form 5329. The IRS can also waive the penalty entirely for reasonable cause if you take the missed amount and attach a statement explaining the error.
Which accounts require RMDs?
RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, and employer plans including 401(k), 403(b), 457(b) governmental plans, and profit-sharing plans. Roth IRAs are exempt during the owner's lifetime, and Roth 401(k)/403(b) accounts are exempt starting in 2024. You must calculate the RMD for each account, but the rules on combining them differ: all your traditional IRA RMDs can be added together and taken from any one IRA, while each 401(k) RMD generally must be taken from that specific plan.
Which IRS table do I use to calculate my RMD?
Most account owners use the Uniform Lifetime Table (Table III in IRS Publication 590-B). The exception is an owner whose sole beneficiary is a spouse more than 10 years younger, who uses the Joint Life and Last Survivor Table (Table II), giving a larger factor and a smaller RMD. Beneficiaries of inherited accounts use the Single Life Table (Table I). This calculator uses the Uniform Lifetime Table, which fits the large majority of owners.
Are required minimum distributions taxable?
Yes. RMDs from traditional IRAs and pre-tax workplace plans are taxed as ordinary income in the year you take them, except for any after-tax basis you have. A large RMD can push you into a higher bracket, raise the taxable portion of your Social Security, and trigger Medicare IRMAA surcharges. A qualified charitable distribution (QCD) sent directly from an IRA to charity can satisfy the RMD without adding to your taxable income, up to $108,000 in 2025 (rising to $111,000 in 2026).
Can I take more than my RMD?
Yes. The RMD is a floor, not a ceiling. You can always withdraw more than the required amount, but withdrawing extra in one year does not reduce the RMD required in future years, because each year's RMD is based on that year's prior December 31 balance and your current age. Taking more than the RMD simply means more taxable income in the year of the larger withdrawal.
What to Do Next
If You Just Reached RMD Age
Run this calculator with your prior December 31 balance to get your first RMD, then read the timing rules in the Required Minimum Distributions Guide so you do not accidentally stack two RMDs into one year.
A qualified charitable distribution can satisfy the RMD tax-free. Confirm whether itemizing or the standard deduction is better for you with the Senior Standard Deduction Calculator before deciding how to give.
IRS RMD FAQs — The April 1 first-year rule, aggregation rules for IRAs versus employer plans, and the still-working exception.
SECURE 2.0 Act of 2022 (Division T of P.L. 117-328) — Section 107 raised the RMD age to 73 (then 75 in 2033); Section 302 cut the missed-RMD excise tax to 25% (10% if corrected); Section 325 ended Roth 401(k) lifetime RMDs from 2024.
Disclaimer: This calculator provides estimates for educational purposes only and does not constitute tax, legal, or financial advice. The required minimum distribution framework reflects IRC §401(a)(9), IRS Publication 590-B (Uniform Lifetime Table, Table III), and the SECURE 2.0 Act for tax years 2025 and 2026. The RMD equals the prior December 31 balance divided by the life expectancy factor for your age; Roth IRAs have no lifetime RMD; a missed RMD carries a 25 percent excise tax (10 percent if corrected timely). The Joint Life Table for a spouse more than 10 years younger, the Single Life Table for inherited accounts, after-tax basis, the still-working exception, and state tax are not modeled. Consult a qualified tax professional before relying on these figures.