RETIREMENT
RMD Calculator 2026 - Required Minimum Distribution
By Worldtickers ·
Calculate your Required Minimum Distribution for 2026 using IRS Uniform Lifetime Table factors. Free calculator for traditional IRA, 401k, and inherited accounts.
This rmd calculator 2026 tool focuses on calculating your Required Minimum Distribution for 2026 using IRS Uniform Lifetime Table factors. Free calculator for traditional IRA, 401k, and inherited accounts. Use it to estimate retirement targets, contribution needs, withdrawal assumptions, and long-term income scenarios while adjusting savings rates, return assumptions, time horizons, and spending goals.
RMD Calculator 2026
RMD Calculator 2026
Calculate your Required Minimum Distribution based on IRS Uniform Lifetime Table.
What Is a Required Minimum Distribution?
A Required Minimum Distribution (RMD) is the smallest annual amount you must withdraw from your tax-advantaged retirement accounts once you reach a certain age. The IRS requires these withdrawals because traditional retirement accounts receive contributions on a tax-deferred basis. The government allows you to delay paying taxes while you are working and saving, but once you reach retirement age, you must begin drawing down the account and paying income taxes on the withdrawals.
RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, 457(b) government plans, and profit-sharing plans. Notably, Roth IRAs do not require RMDs during the owner's lifetime, which is one of the key advantages of Roth accounts. Roth 401(k) accounts also became exempt from lifetime RMDs starting in 2024 under the SECURE 2.0 Act.
The penalty for failing to take your RMD was significantly reduced under the SECURE 2.0 Act. Previously, the excise tax was 50% of the amount not withdrawn. Now, it is 25%, or 10% if you correct the mistake within the correction window. Despite the lower penalty, failing to take your RMD still results in a substantial unnecessary tax bill.
How to Use This Calculator
Enter your retirement account balance, age, and tax bracket to calculate your 2026 RMD and estimate the after-tax impact.
Account Balance
Enter the total balance of your traditional retirement accounts (IRA, 401k, 403b) as of December 31 of the prior year. This is the figure used to calculate your RMD. If you have multiple accounts, you can aggregate them or calculate RMDs separately. The total withdrawal is the same either way.
Your Age
Enter your age as of December 31 of the year for which you are calculating the RMD. Your age determines the distribution period factor from the IRS Uniform Lifetime Table. Under SECURE 2.0, the RMD start age is 73 (born 1951\u20131959) or 75 (born 1960 or later).
Tax Bracket
Enter your expected marginal federal income tax bracket for 2026. This helps estimate the after-tax cost of your RMD. RMDs are taxed as ordinary income and may also affect the taxability of your Social Security benefits and Medicare premiums.
Formula
The RMD formula is straightforward:
RMD = Account Balance (as of Dec 31 prior year) / Distribution Period Factor
The distribution period factor comes from the IRS Uniform Lifetime Table (Table III in Publication 590-B). This table is based on the joint life expectancy of you and a beneficiary 10 years younger. It was updated in 2022 and generally produces shorter distribution periods (and higher RMDs) than the previous table.
For 2025, the table factors for key ages are: age 72 = 27.4, age 73 = 26.5, age 75 = 24.6, age 77 = 22.9, age 80 = 20.2, age 85 = 16.0, age 90 = 12.2, age 95 = 8.9. As you can see, the withdrawal percentage increases significantly with age.
If your spouse is more than 10 years younger and is your sole beneficiary, you use the Joint Life Expectancy Table instead, which has longer distribution periods and lower RMDs.
Examples
Example 1: Age 73, $500,000 Balance
A retiree with a $500,000 traditional IRA balance as of December 31 of the prior year, turning 73 in 2026. Distribution period factor = 26.5. RMD = $500,000 / 26.5 = $18,868. If in the 22% tax bracket, the after-tax cost is approximately $14,717, with $4,151 going to federal taxes.
Example 2: Age 80, $1,000,000 Balance
A retiree with a $1,000,000 traditional IRA balance at age 80. Distribution period factor = 20.2. RMD = $1,000,000 / 20.2 = $49,505. In the 24% bracket, this results in approximately $11,881 in federal taxes. The after-tax amount is approximately $37,624.
Example 3: Age 85, $750,000 Balance
A retiree with a $750,000 traditional IRA at age 85. Distribution period factor = 16.0. RMD = $750,000 / 16.0 = $46,875. In the 32% bracket, the federal tax is approximately $15,000, leaving $31,875 after taxes. At this age, the RMD represents 6.25% of the account balance, which can significantly deplete the account over time.
Tips
Don't Miss the Deadline
You must take your RMD by December 31 each year (or April 1 of the following year for your first RMD only). Missing the deadline triggers a 25% excise tax on the shortfall. Set calendar reminders well in advance. If you have multiple accounts, you can take the total RMD from any one account or split it among them, but you must calculate each account's RMD separately.
Use a Qualified Charitable Distribution
If you are charitably inclined and age 70\u00bd or older, consider making a Qualified Charitable Distribution (QCD) directly from your IRA to a qualified charity. The QCD counts toward your RMD but is excluded from your taxable income, reducing your AGI and potentially lowering taxes on Social Security benefits and Medicare premiums. You can direct up to $105,000 per year (2024, indexed) as a QCD.
Plan Roth Conversions Before RMDs
Consider converting traditional IRA funds to a Roth IRA before you reach RMD age. You pay income tax on the conversion now, but Roth IRAs have no RMDs during your lifetime, and all future growth and withdrawals are tax-free. This strategy is especially powerful in lower-income years, such as early retirement before Social Security and RMDs begin.
Coordinate with Other Income
RMDs are taxed as ordinary income and can push you into a higher bracket. Consider how RMDs interact with Social Security benefits, pension income, capital gains, and Medicare premium surcharges (IRMAA). A qualified financial advisor or tax professional can help you plan withdrawals strategically to minimize lifetime taxes.
FAQ
What is a Required Minimum Distribution (RMD)?
A Required Minimum Distribution is the minimum amount you must withdraw annually from your tax-advantaged retirement accounts (traditional IRA, 401k, 403b, etc.) once you reach a certain age. The IRS requires these withdrawals because these accounts received tax-deferred contributions, and the government wants to collect the deferred taxes. Failure to take your RMD results in a steep excise tax.
When do I need to start taking RMDs?
Under the SECURE 2.0 Act, you must begin taking RMDs by April 1 of the year following the year you turn 73. If you were born in 1960 or later, your first RMD must be taken by April 1 of the year you turn 75. After the first year, you must take each subsequent RMD by December 31. You can delay the first RMD to April 1 of the next year, but that means taking two RMDs in one year.
How is the RMD amount calculated?
Your RMD is calculated by dividing your account balance as of December 31 of the prior year by the distribution period (life expectancy factor) from the IRS Uniform Lifetime Table. For example, if your account balance is $500,000 and your distribution period factor is 26.5 (age 73), your RMD is $500,000 / 26.5 = $18,868. You must recalculate this each year using your updated age and account balance.
What accounts require RMDs?
RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, 457(b) government plans, and profit-sharing plans. Roth IRAs do not require RMDs during the owner's lifetime, which is one of their key advantages. Roth 401(k) accounts used to require RMDs, but the SECURE 2.0 Act eliminated this requirement starting in 2024.
What happens if I don't take my RMD?
If you fail to take your RMD by the deadline, you face an excise tax of 25% on the amount not withdrawn. If you correct the mistake within the correction window (generally by the end of the calendar year following the missed distribution), the tax is reduced to 10%. Before 2023, the penalty was 50%. The IRS may waive the penalty if you can demonstrate reasonable cause for the failure.
Can I withdraw more than the RMD?
Yes, you can withdraw any amount above the RMD. There is no maximum withdrawal limit from traditional retirement accounts. However, withdrawing more than the RMD may push you into a higher tax bracket, increase the taxable portion of your Social Security benefits, and increase Medicare Part B and Part D premiums (IRMAA surcharges). Plan your withdrawals carefully.
Does the RMD apply to inherited retirement accounts?
Yes, but the rules differ for inherited accounts. Under the SECURE Act, most non-spouse beneficiaries must withdraw the entire inherited account within 10 years of the owner's death. There are no annual RMDs during those 10 years, but the entire balance must be distributed by the end of the 10th year. Spousal beneficiaries have additional options, including treating the account as their own.
How does the Uniform Lifetime Table work?
The IRS Uniform Lifetime Table (Publication 590-B) lists distribution periods based on your age. Each age corresponds to a life expectancy factor. The older you are, the shorter the distribution period and the higher the RMD percentage. For example, age 72 has a factor of 27.4 (3.65% withdrawal), age 75 has 24.6 (4.07%), age 80 has 20.2 (4.95%), and age 85 has 16.0 (6.25%).
Should I do a Qualified Charitable Distribution (QCD)?
A Qualified Charitable Distribution allows you to donate up to $105,000 per year (2024, indexed for inflation) directly from your IRA to a qualified charity. The QCD counts toward your RMD but is excluded from your taxable income, making it one of the most tax-efficient ways to make charitable donations in retirement. You must be age 70½ or older to make a QCD.
Can I roll over my RMD into a Roth IRA?
No, you cannot roll over an RMD. The RMD must be taken as a distribution before any rollover can occur. However, you can convert the remaining balance (after the RMD) to a Roth IRA through a Roth conversion, paying income tax on the converted amount. Many retirees use a combination of RMDs, Roth conversions, and charitable giving to manage their tax situation.