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RMD Calculator 2026 & 2027 (Required Minimum Distributions)
How much you must take out of your IRAs and 401(k)s this year, by when, what it adds to your tax and Medicare premiums, and the rules for an IRA you inherited.
Your accounts
Required minimum distribution
Your 2026 RMD: $19,607.84, due by December 31, 2026
IRS tables in force since 2022
Estimate · 2026 and 2027 rules
- This year's minimum
- $19,607.84
- Divisor
- 25.5 (Uniform Lifetime table)
- By account
- IRAs $19,608
- Rule that applies
- Account must be empty by
- Owner had started RMDs?
- Tax on the RMD
- $3,089 (15.8% of the taxable RMD)
- Federal
- $3,089
- State
- Choose a state
- Charity (QCD)
- Medicare premiums two years later
- No change
- First RMD
- The RMD also makes $16,667 more of your Social Security taxable, which is counted in the tax.
- You can't roll an RMD into another IRA or convert it to a Roth, but you can reinvest it in a regular account.
- Roth IRAs, and Roth 401(k)s from 2024, have no RMDs while you're alive, so don't include them.
| Year | Age | Start balance | Minimum |
|---|---|---|---|
| 2026 | 74 | $500,000 | $19,608 (3.9%) |
| 2027 | 75 | $504,412 | $20,505 (4.1%) |
| 2028 | 76 | $508,103 | $21,439 (4.2%) |
| 2029 | 77 | $510,997 | $22,314 (4.4%) |
| 2030 | 78 | $513,117 | $23,323 (4.5%) |
| 2031 | 79 | $514,283 | $24,374 (4.7%) |
| 2032 | 80 | $514,405 | $25,466 (5%) |
| 2033 | 81 | $513,386 | $26,463 (5.2%) |
| 2034 | 82 | $511,269 | $27,636 (5.4%) |
| 2035 | 83 | $507,815 | $28,690 (5.6%) |
| 2036 | 84 | $503,081 | $29,945 (6%) |
| 2037 | 85 | $496,792 | $31,050 (6.3%) |
| 2041 | 89 | $456,219 | $35,366 (7.8%) |
| 2046 | 94 | $368,086 | $38,746 (10.5%) |
How this was calculated
Your RMD: each account's balance on December 31 of last year ÷ the IRS factor for the age you reach this year: the Uniform Lifetime table, or the Joint Life table if your spouse is your only beneficiary and more than 10 years younger (26 CFR 1.401(a)(9)-9). RMDs start at 73 if you were born 1951–1959 and 75 if born 1960 or later. A plan with your current employer is left out if you're still working there and own 5% or less. Tax: your federal return with and without the RMD, using our tax bracket engine: standard deduction, the extra amount at 65+ (both spouses assumed 65+ on a joint return), the 2025–2028 senior deduction, and Social Security taxed by the IRS formula. State tax treats the RMD as extra income; Illinois, Iowa, Mississippi and Pennsylvania don't tax it, and New York excludes $20,000. Other states' partial retirement exclusions (Georgia, Colorado, Kentucky, South Carolina and others) aren't included, so the state figure can be too high there. The Joint Life table here runs to age 100; above that the Uniform table is used, which slightly overstates the RMD. Medicare: the IRMAA tier two years later, on the projected 2027 lines. Projection: the balance grows at your rate after each year's RMD; next year's RMD uses this year's year-end balance. Inherited: the final 2024 regulations: the beneficiary's single life expectancy set the year after death and reduced by 1 each year (a spouse recalculates), the owner's remaining life expectancy if longer when the owner had started RMDs, the 10-year and 5-year deadlines.
Calculation savings.rmd v1.0.0. Not tax advice.
What an RMD is
A required minimum distribution is the smallest amount the IRS makes you withdraw each year from tax-deferred retirement accounts, such as traditional IRAs and 401(k)s, once you reach your RMD age. It's taxed as ordinary income. For 2026, you need one if you were born in 1953 or earlier; for 2027, if born in 1954 or earlier (IRS RMD FAQs). The formula is simple: last December 31's balance ÷ an IRS life-expectancy factor.
How RMDs are calculated
- Take each account's value on December 31 of the previous year (your statement, or Form 5498).
- Find the factor for the age you'll be on your birthday this year in the Uniform Lifetime table, or in the Joint Life table if your spouse is your only beneficiary and more than 10 years younger.
- Divide. $500,000 at 73: $500,000 ÷ 26.5 = $18,867.92. At 75: ÷ 24.6 = $20,325.20. At 80: ÷ 20.2 = $24,752.48.
With a spouse born 15 years after you as your sole beneficiary, the Joint Life factor at 75 is 28.3 instead of 24.6, so the RMD on $500,000 is $17,667.84, $2,657 less (IRS Pub. 590-B).
RMD table for 2026 and 2027 (Uniform Lifetime)
The table hasn't changed since 2022, so it's the same for 2026 and 2027 (26 CFR 1.401(a)(9)-9(c)). The percentage is how much of your balance you must take out; the last column is the RMD per $100,000.
| Age | Factor | % of balance | RMD per $100,000 |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $3,774 |
| 74 | 25.5 | 3.92% | $3,922 |
| 75 | 24.6 | 4.07% | $4,065 |
| 76 | 23.7 | 4.22% | $4,219 |
| 77 | 22.9 | 4.37% | $4,367 |
| 78 | 22.0 | 4.55% | $4,545 |
| 79 | 21.1 | 4.74% | $4,739 |
| 80 | 20.2 | 4.95% | $4,950 |
| 81 | 19.4 | 5.15% | $5,155 |
| 82 | 18.5 | 5.41% | $5,405 |
| 83 | 17.7 | 5.65% | $5,650 |
| 84 | 16.8 | 5.95% | $5,952 |
| 85 | 16.0 | 6.25% | $6,250 |
| 86 | 15.2 | 6.58% | $6,579 |
| 87 | 14.4 | 6.94% | $6,944 |
| 88 | 13.7 | 7.3% | $7,299 |
| 89 | 12.9 | 7.75% | $7,752 |
| 90 | 12.2 | 8.2% | $8,197 |
| 91 | 11.5 | 8.7% | $8,696 |
| 92 | 10.8 | 9.26% | $9,259 |
| 93 | 10.1 | 9.9% | $9,901 |
| 94 | 9.5 | 10.53% | $10,526 |
| 95 | 8.9 | 11.24% | $11,236 |
| 96 | 8.4 | 11.9% | $11,905 |
| 97 | 7.8 | 12.82% | $12,821 |
| 98 | 7.3 | 13.7% | $13,699 |
| 99 | 6.8 | 14.71% | $14,706 |
| 100 | 6.4 | 15.63% | $15,625 |
Factors continue to 2.0 at age 120. Joint Life spot checks: owner 75 with spouse 60, 28.3; owner 80 with spouse 65, 23.8. Beneficiaries use the Single Life table (age 50: 36.2; age 60: 27.1).
RMD age by birth year
| Born | RMD age | First RMD year | First deadline |
|---|---|---|---|
| 1950 or earlier | 72 (70½ if before July 1949) | Already started | — |
| 1951 | 73 | 2024 | April 1, 2025 |
| 1952 | 73 | 2025 | April 1, 2026 |
| 1953 | 73 | 2026 | April 1, 2027 |
| 1954 | 73 | 2027 | April 1, 2028 |
| 1955–1958 | 73 | 2028–2031 | April 1 the year after |
| 1959 | 73 (proposed rules) | 2032 | April 1, 2033 |
| 1960 or later | 75 | 2035 or later | April 1 the year after |
The SECURE 2.0 Act's wording put people born in 1959 under both the 73 and 75 rules. The IRS's 2024 proposed regulations say 73. Those rules aren't final yet; until they are, the IRS says to follow a reasonable, good-faith reading of the law, and 73 is the standard one.
Deadlines: December 31 and the first-year April 1
Every RMD is due by December 31, except the first: that one can wait until April 1 of the next year. Waiting means taking two RMDs in one year, both taxed together, and the second is figured on the December 31 balance before the first came out (IRS). For a single filer turning 73 in 2026 with $40,000 of other income and $30,000 of Social Security, waiting costs about $834 more federal tax across 2026 and 2027. It can make sense if your income drops a lot in the second year.
Which accounts have RMDs, and which you can combine
| Account | RMDs while you're alive? | Where you can take it from |
|---|---|---|
| Traditional, SEP, SIMPLE IRAs | Yes | Any of your IRAs (add the RMDs up) |
| 403(b) | Yes (unless still working there) | Any of your 403(b)s |
| 401(k), 457(b), profit-sharing | Yes (unless still working there) | Each plan separately |
| Roth IRA | No | — |
| Roth 401(k) or 403(b) | No, since 2024 | — |
| Inherited IRA | Yes, under beneficiary rules | Only inherited IRAs from the same person |
A withdrawal from an IRA never counts toward a 401(k) RMD, and spouses' accounts are always separate (IRS FAQs).
Still working past 73
If you still work for the employer that sponsors your 401(k) or 403(b), the plan can let you wait until April 1 after the year you retire, unless you own more than 5% of the company. The exception never covers IRAs or plans from old employers. Some people roll old 401(k)s and pre-tax IRA money into their current employer's plan to defer more, if the plan accepts it.
How much tax you'll pay on an RMD
An RMD is ordinary income, so it's taxed at your bracket, but it can cost more than that because it also:
- makes more of your Social Security taxable (up to 85%);
- shrinks the 2025–2028 senior deduction ($6,000 per person 65+, cut above $75,000 / $150,000 joint);
- raises your income for Medicare IRMAA tiers two years later.
Example: a single 75-year-old with $30,000 of pension and $30,000 of Social Security takes a $20,325 RMD. The federal tax on it is $3,975, 19.6% of the RMD, more than their bracket alone suggests, because $11,650 more of the Social Security becomes taxable. See where you sit with the tax bracket calculator.
Withholding: IRA withdrawals have 10% federal tax withheld unless you choose a different rate on Form W-4R (0% to 100%) (IRS). Many retirees have the whole year's tax withheld from a December RMD, which counts as if paid evenly through the year. RMDs can't be rolled over, so the 20% plan withholding doesn't apply to them (IRS).
Ways to lower RMDs and their tax
- Qualified charitable distributions: from age 70½, up to $111,000 a year (2026) can go from your IRA straight to charity. It counts toward your IRA RMD (not a 401(k) RMD), isn't taxable and doesn't raise Medicare premiums; a one-time gift of up to $55,000 can go to a charitable gift annuity or remainder trust (Notice 2025-67; IRS). SEP and SIMPLE IRAs still getting employer contributions can't make QCDs. The 2027 limits come out this fall.
- Roth conversions before RMDs start: moving money to a Roth in lower-income years shrinks later RMDs. Work out how much to convert before RMDs start without jumping a bracket.
- Still-working exception and QLACs: deferring a current employer's plan, or putting up to the QLAC limit into a deferred annuity, keeps that money out of the RMD calculation.
Inherited IRA RMDs and the 10-year rule
For owners who died after 2019, the rules depend on who you are (IRS, final regulations 2024; Pub. 590-B):
| Beneficiary | Owner died before their RMDs started | Owner had started RMDs |
|---|---|---|
| Spouse | Treat as your own, life expectancy (recalculated) from when the owner would have reached RMD age, or the 10-year rule | Treat as your own, or life expectancy from the year after death |
| Owner's child under 21 | Life expectancy until 21, then 10 years | Same (yearly RMDs continue) |
| Disabled, chronically ill, or not more than 10 years younger | Life expectancy (set once, minus 1 a year) | Same, or the owner's remaining life expectancy if longer |
| Anyone else (adult child, grandchild, friend) | 10 years, no yearly minimum | 10 years with yearly RMDs in years 1–9 |
| Estate, charity, non-qualifying trust | 5 years | Owner's remaining life expectancy |
The 2025 restart. The IRS waived penalties for missed yearly RMDs in 2021–2024 while it finished the rules, but yearly RMDs are required from 2025, and the 10-year deadline didn't move. Example: a 56-year-old whose parent died in 2021, already taking RMDs, with $300,000 in the inherited IRA at the end of 2025, has a 2026 divisor of 30.3 (set at 34.3 in 2022, minus 4), a 2026 RMD of $9,900.99, and must empty the account by December 31, 2031.
Inherited Roth IRAs follow the same deadlines but never have yearly RMDs under the 10-year rule, because a Roth owner is always treated as dying before their RMDs began.
Missed an RMD? The penalty and the fix
The penalty is 25% of the amount you didn't take, cut to 10% if you take it and file within the correction window, generally by the end of the second year after the year it was missed (26 U.S.C. § 4974). Take the missed amount as soon as you notice, then file Form 5329. If it was a reasonable mistake, you can ask the IRS to waive the penalty with a short letter explaining what happened and that you've fixed it (IRS).
Common RMD mistakes
- Using today's balance instead of last December 31's.
- Taking a 401(k) RMD from an IRA (it must come from that plan).
- Converting or rolling over the RMD itself (take the RMD first, then convert).
- Counting Roth 401(k) money, which has no RMDs since 2024.
- Forgetting the deceased owner's RMD for the year of death.
- Missing the year-end rush: custodians need time, so don't wait until late December.
The year-end money checklist has everything else due by December 31.
Common questions
How do I calculate my RMD for 2026?
Divide each account's December 31, 2025 balance by the Uniform Lifetime factor for the age you reach in 2026 (26.5 at 73, 24.6 at 75), or the Joint Life factor if your spouse is your sole beneficiary and over 10 years younger.
Did the RMD table change for 2026?
No. The current tables apply from 2022, so 2026 and 2027 use the same factors.
Is the RMD age 73 or 75?
73 if you were born 1951–1959, 75 if born 1960 or later. The first age-75 RMDs are for 2035.
Can I take all my RMDs from one account?
IRA RMDs can come from any of your IRAs, and 403(b) RMDs from any 403(b), but each 401(k) RMD has to come from that plan.
Do Roth accounts have RMDs?
Not while you're alive: Roth IRAs never have, and Roth 401(k)s and 403(b)s haven't since 2024. Heirs do have to empty them within the inherited-account rules.
Can I reinvest my RMD?
Yes, in a regular taxable account, but not back into an IRA or a Roth.
Do I have to take yearly RMDs from an inherited IRA under the 10-year rule?
Only if the original owner had already started RMDs. Then you take one every year (from 2025, or from the year after death if later) and empty the account by the 10th year.
Do RMDs raise Medicare premiums?
They can: an RMD adds to the income Social Security uses two years later for IRMAA. A QCD doesn't.
Sources
- Retirement plan and IRA required minimum distributions FAQs — Internal Revenue Service. Accessed October 16, 2026.
- Publication 590-B, Distributions from Individual Retirement Arrangements — Internal Revenue Service. Accessed October 16, 2026.
- 26 CFR 1.401(a)(9)-9, Life expectancy and distribution period tables — eCFR. Accessed October 16, 2026.
- Treasury, IRS issue updated guidance on required minimum distributions (IR-2024-190) — Internal Revenue Service. Accessed October 16, 2026.
- 26 U.S. Code § 4974, Excise tax on certain accumulations — Legal Information Institute, Cornell Law School. Accessed October 16, 2026.
- Retirement plans FAQs regarding IRAs: distributions (QCDs) — Internal Revenue Service. Accessed October 16, 2026.
- Notice 2025-67 (2026 limitations, including QCDs) — Internal Revenue Service. Accessed October 16, 2026.
- Rollovers of retirement plan and IRA distributions — Internal Revenue Service. Accessed October 16, 2026.
- Form W-4R, Withholding Certificate for Nonperiodic Payments — Internal Revenue Service. Accessed October 16, 2026.