RMD Calculator

2026 rules

Enter your birth year and last year-end balance to get this year's required minimum distribution and the divisors for the years ahead.

Your numbers

Year you were born

Account balance on Dec 31, 2025

Use the year-end value from your IRA or 401(k) statement.

Assumed yearly return

Used only for the projection table.

Result

2026 required minimum distribution$19,608

Dec 31, 2025 balance$500,000
Uniform Lifetime divisor at 7425.5
RMD = balance ÷ divisor$19,608
Share of the account3.9%
DeadlineDec 31, 2026
Excise tax if missed (10% if fixed in time)$4,902

Projected RMDs

Year	Age	Divisor	Balance Jan 1	RMD
2026	74	25.5	$500,000	$19,608
2027	75	24.6	$504,412	$20,505
2028	76	23.7	$508,103	$21,439
2029	77	22.9	$510,997	$22,314
2030	78	22.0	$513,117	$23,323
2031	79	21.1	$514,283	$24,374
2032	80	20.2	$514,405	$25,466
2033	81	19.4	$513,386	$26,463
2034	82	18.5	$511,269	$27,636
2035	83	17.7	$507,815	$28,690
2036	84	16.8	$503,081	$29,945
2037	85	16.0	$496,792	$31,050
2038	86	15.2	$489,030	$32,173
2039	87	14.4	$479,700	$33,312
2040	88	13.7	$468,706	$34,212

How it works

Your RMD for 2026 is the account's value on December 31, 2025 divided by the Uniform Lifetime Table divisor for the age you reach in 2026. At 75 the divisor is 24.6, so a $500,000 IRA requires $20,325.

Under SECURE 2.0, RMDs start at 73 if you were born from 1951 through 1959 and at 75 if you were born in 1960 or later. Your first RMD can wait until April 1 of the following year, but then you take two in that year.

Each traditional IRA's RMD can be taken from any of your IRAs. Each 401(k) needs its own RMD. Roth IRAs have no RMDs for the original owner, and since 2024 neither do Roth 401(k)s.

2026 figures: IRS Publication 590-B, Appendix B; IRS Rev. Rul. 2026-19 (October 2026 AFRs); IRS Notice 2022-6 (72(t) payments).

Questions

What if my spouse is more than 10 years younger?

If your spouse is your only beneficiary and more than 10 years younger, you use the Joint and Last Survivor table instead, which gives a smaller RMD than this calculator shows.

What happens if I miss an RMD?

The excise tax is 25% of the amount you should have taken, cut to 10% if you take it and file Form 5329 within the correction window. You can also ask the IRS to waive it for reasonable cause.

Can I give my RMD to charity?

Yes. From age 70½, a qualified charitable distribution of up to $111,000 in 2026 counts toward your RMD and is left out of your income.