RMD Calculator 2026: Required Minimum Distribution Rules
Required Minimum Distributions in 2026: The Exact Amount You Must Withdraw
Miss your RMD deadline and the IRS penalty is steep. See your precise 2026 required withdrawal using the official IRS Uniform Lifetime Table.
Your 2026 required minimum distribution equals your retirement account balance as of December 31, 2025, divided by the IRS Uniform Lifetime Table distribution period for the age you turn in 2026. The RMD age is 73 for people born 1951–1959 and 75 for people born 1960 or later, under the SECURE 2.0 Act. Missing your RMD by the December 31 deadline triggers a 25% excise tax penalty on the shortfall, reduced to 10% if corrected within two years. For example, a $300,000 balance at age 77 (distribution period 22.9) produces an RMD of $13,100.44.
Once you reach the IRS's required minimum distribution age, tax-deferred retirement accounts stop letting you decide when to withdraw — the government sets a floor. This guide walks through exactly how that floor is calculated for 2026, using the official IRS Uniform Lifetime Table, with a calculator to find your own precise number.
1. How RMDs Work and Who Must Take Them
A required minimum distribution is the minimum amount owners of most tax-deferred retirement accounts — traditional IRAs, 401(k)s, 403(b)s, and similar employer plans — must withdraw each year once they reach the applicable age. Under the SECURE 2.0 Act of 2022, that age is 73 for people born between 1951 and 1959, and rises to 75 for people born in 1960 or later.
Withdrawals are generally included in taxable income, except for any portion representing after-tax contributions (your basis) or qualified Roth distributions. You can always withdraw more than the minimum — the RMD is a floor, not a ceiling — and if you have multiple accounts of the same type, you can often satisfy the combined requirement by withdrawing from just one of them, as long as the total meets the aggregate minimum.
Roth IRAs are not subject to RMDs during the original owner's lifetime, which is a key reason they're often used in estate planning.
2. The IRS Uniform Lifetime Table for 2026
Most account holders use the Uniform Lifetime Table (Table III in Appendix B of IRS Publication 590-B) to find their distribution period. A different table applies only if your sole beneficiary is a spouse more than 10 years younger than you. To calculate your RMD, divide your account balance as of December 31 of the prior year by the distribution period for the age you turn in the current year.
| Age | Distribution Period | Implied Min. Withdrawal % |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 77 | 22.9 | 4.37% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
Full table via IRS Publication 590-B, Appendix B, Table III. Distribution periods have remained unchanged since 2022.
3. The RMD Calculator
Enter the age you'll turn this year and your account balance as of December 31 of last year to find your exact RMD.
4. The Penalty for Missing an RMD
The excise tax penalty for a missed or insufficient RMD is 25% of the shortfall — the amount that should have been withdrawn but wasn't — reduced to 10% if the mistake is corrected within two years. This is a significant reduction from the 50% penalty that applied before the SECURE 2.0 Act. To fix a missed RMD, take the missed distribution as soon as possible, then file IRS Form 5329 to report and explain the shortfall; the IRS has shown willingness to waive the penalty entirely for a first-time, reasonable-cause error that's corrected promptly.
If you're taking your very first RMD, you have the option to delay it until April 1 of the following year — but doing so means you'll owe two RMDs in that same later tax year, which can push you into a higher bracket. Most advisors recommend taking the first RMD in the actual RMD year unless there's a specific tax reason to delay.
5. Strategies: QCDs and Roth Conversions
6. Frequently Asked Questions
Under the SECURE 2.0 Act, the RMD age is 73 for people born between 1951 and 1959, and rises to 75 for people born in 1960 or later. Your first RMD can be delayed until April 1 of the year after you reach your RMD age, but doing so means taking two RMDs in that same later year.
The IRS excise tax penalty for a missed or insufficient RMD is 25% of the amount that should have been withdrawn, reduced to 10% if the mistake is corrected within two years. The IRS has also shown willingness to waive the penalty entirely for a reasonable-cause, first-time error corrected promptly with a statement filed on Form 5329.
Divide your retirement account balance as of December 31 of the prior year by the distribution period listed for your age in the IRS Uniform Lifetime Table. Most account holders use this table unless their sole beneficiary is a spouse more than 10 years younger, in which case the Joint and Last Survivor Table applies instead.
No. Roth IRAs are not subject to RMDs during the original account holder's lifetime, which is one reason they are often used as an estate-planning tool. Inherited Roth IRAs and employer-sponsored Roth accounts, however, may have different rules.
Yes, for IRA owners age 70½ or older, a Qualified Charitable Distribution (QCD) sent directly from an IRA to an eligible charity can count toward that year's RMD and is excluded from taxable income, up to an annually adjusted limit set by the IRS.
7. Update Archive
✅ Key Takeaways
- RMD age is 73 (born 1951–1959) or 75 (born 1960+) under the SECURE 2.0 Act.
- Your RMD = prior year-end balance ÷ IRS Uniform Lifetime Table distribution period for your current age.
- Missing the December 31 deadline costs a 25% penalty, reduced to 10% if corrected within two years.
- Roth IRAs have no RMDs during the original owner's lifetime.
- A Qualified Charitable Distribution can satisfy your RMD tax-free for IRA owners 70½ or older.
Financial Tools & Official Resources
๐ Sources & External References
- Internal Revenue Service — Publication 590-B, Appendix B, Table III (Uniform Lifetime Table).
- Internal Revenue Service — Retirement Topics: Required Minimum Distributions.
- SECURE 2.0 Act of 2022 — RMD age provisions.
- Internal Revenue Service — Form 5329 instructions (missed RMD reporting and penalty relief).