An RMD calculator figures your required minimum distribution. That’s the amount the IRS makes you withdraw each year from most tax-deferred accounts once you reach RMD age. It divides last year’s December 31 balance by the IRS distribution period for your age. At 73, that period is 26.5, so a $500,000 IRA requires a withdrawal of about $18,868 for the year.
Dividing two numbers takes a second. Getting the deadline, the account, and the tax bill right takes more care. Your first RMD can slide into April, a missed one costs 25% of the shortfall, and every dollar you take out counts as income.
How Do You Calculate Your RMD?
You calculate your RMD by dividing last year’s December 31 balance by the period the IRS assigns to the age you reach this year. Do it for each account. The RMD calculator below does the division and projects your RMDs out to age 95.
A 73-year-old with $500,000 in a traditional IRA on December 31, 2025, divides by 26.5 and owes $18,868 for 2026. At 80, the period falls to 20.2, so the same $500,000 would require $24,752.
What Is the RMD Table for 2026 and 2027?
The RMD table most people use is the IRS Uniform Lifetime Table, and it’s the same for 2026 and 2027. It assigns each age a distribution period, sometimes called the RMD divisor. The period starts at 27.4 for age 72 and falls every year after.
| Age | Distribution period | Share of balance |
|---|---|---|
| 72 | 27.4 | 3.6% |
| 73 | 26.5 | 3.8% |
| 74 | 25.5 | 3.9% |
| 75 | 24.6 | 4.1% |
| 76 | 23.7 | 4.2% |
| 77 | 22.9 | 4.4% |
| 78 | 22.0 | 4.5% |
| 79 | 21.1 | 4.7% |
| 80 | 20.2 | 5.0% |
| 81 | 19.4 | 5.2% |
| 82 | 18.5 | 5.4% |
| 83 | 17.7 | 5.6% |
| 84 | 16.8 | 6.0% |
| 85 | 16.0 | 6.3% |
| 86 | 15.2 | 6.6% |
| 87 | 14.4 | 6.9% |
| 88 | 13.7 | 7.3% |
| 89 | 12.9 | 7.8% |
| 90 | 12.2 | 8.2% |
| 91 | 11.5 | 8.7% |
| 92 | 10.8 | 9.3% |
| 93 | 10.1 | 9.9% |
| 94 | 9.5 | 10.5% |
| 95 | 8.9 | 11.2% |
| 96 | 8.4 | 11.9% |
| 97 | 7.8 | 12.8% |
| 98 | 7.3 | 13.7% |
| 99 | 6.8 | 14.7% |
| 100 | 6.4 | 15.6% |
Source: IRS Publication 590-B, Appendix B, Table III. Share of balance is Boldin’s calculation.
The table runs to age 120 and over, where the distribution period is 2.0. A spouse who is your only beneficiary and more than 10 years younger changes the math. In that case you use the IRS Joint Life and Last Survivor Expectancy Table, which gives a longer period and a smaller RMD.
What Is the RMD Age?
The RMD age is 73 if you were born in 1951 through 1959, and 75 if you were born in 1960 or later. Each RMD is due by December 31, but your first one can wait until April 1 of the year after you reach that age.
Waiting has a cost. Pushing that first RMD into the next year means two RMDs in one year, both on the same tax return.
| Year you were born | RMD age |
|---|---|
| 1950 or earlier | Already taking RMDs |
| 1951 through 1959 | 73 |
| 1960 or later | 75 |
A 401(k) or 403(b) at the company you still work for can wait until you retire, if the plan allows it. That exception doesn’t apply to IRAs, and it doesn’t apply if you own more than 5% of the business.
Which Accounts Have RMDs?
Traditional IRAs, SEP and SIMPLE IRAs, 401(k)s, 403(b)s, and 457(b) plans all have RMDs. Roth IRAs and, since 2024, Roth 401(k) and Roth 403(b) accounts have none while the owner is alive.
You figure the RMD for each account on its own. You can then take the IRA total from any one IRA, and the 403(b) total from any one 403(b). Each 401(k) and 457(b) RMD has to come out of that plan.
What Happens If You Miss an RMD?
If you miss an RMD, the IRS charges a 25% excise tax on the amount you didn’t take. The tax drops to 10% if you take the missed amount and report it on Form 5329 within two years.
How Are RMDs Taxed?
RMDs are taxed as ordinary income in the year you take them, at your federal rate and any state rate. The only exceptions are after-tax money you put in and qualified Roth distributions.
Giving from your IRA through a qualified charitable distribution covers part or all of your RMD without adding to your income. Since a bigger RMD raises your income, it can also raise your Medicare premiums two years later.
How Do RMDs Change as You Get Older?
RMDs take a bigger share of your account each year, rising from 3.8% at 73 to 8.2% at 90. With a 5% return, a $500,000 IRA’s RMD grows from $18,868 at 73 to about $38,300 at 90. The balance starts shrinking in your early 80s.
That climb lands in your late 70s and 80s, alongside Social Security and any pension, which can push you into a higher bracket. Drawing down the account or doing Roth conversions before 73 are two of the main ways to lower RMD taxes. Some retirees also withdraw more than the minimum once RMDs begin.
The Boldin Planner projects your RMDs for every year of your plan and adds them to your taxes. You can test Roth conversions and charitable giving against those numbers before you commit.
Do Inherited IRAs Have RMDs?
Inherited IRAs have their own RMD rules, which depend on who you are to the original owner and when that person died. Most heirs other than a spouse have to empty the account within 10 years.
If the original owner had already started RMDs, those heirs also take an RMD in each of years one through nine. Final IRS rules made those yearly withdrawals mandatory starting in 2025.
RMD Calculator FAQ
How do you calculate a required minimum distribution?
A required minimum distribution equals an account’s prior December 31 balance divided by the IRS distribution period for the owner’s age that year. The Uniform Lifetime Table sets that period, such as 24.6 at 75 and 16.0 at 85. Owners with several accounts run the math once per account.
What age do RMDs start in 2026 and 2027?
Required minimum distributions begin at 73 for anyone born between 1951 and 1959 and at 75 for those born in 1960 or later. Someone born in 1953 owes a first RMD for 2026. Delaying that first withdrawal into the following spring is allowed, but it doubles up the next year’s taxable withdrawals.
Do Roth IRAs have required minimum distributions?
Roth IRAs have no required minimum distributions while the original owner is alive. Since 2024, the same rule covers Roth money inside 401(k) and 403(b) plans. Heirs who inherit a Roth account do face RMD rules, though qualified withdrawals from it stay tax-free.
Can you take your RMD from one account?
An IRA owner with several IRAs can add up the RMD for each one and withdraw the total from a single IRA. The same goes for 403(b) accounts. Workplace plans such as a 401(k) or 457(b) each pay out their own RMD, and an IRA withdrawal can’t cover a 401(k) RMD.
What is the penalty for missing an RMD?
A missed required minimum distribution triggers a 25% IRS excise tax on the shortfall. Correcting the shortfall within two years cuts that tax to 10%. The IRS can also waive it when the miss came from a reasonable error and the account owner takes steps to fix it.
Does a QCD count toward your RMD in 2026 and 2027?
A qualified charitable distribution counts toward a required minimum distribution, up to $111,000 per person in 2026 and $114,000 in 2027. The money goes straight from an IRA to a charity and stays out of taxable income, which can also help with Medicare premiums.
