RMD Calculator 2026: Required Minimum Distribution Calculator

Last Updated: August 2026
This calculator reflects current 2026 federal Required Minimum Distribution (RMD) rules and IRS life expectancy tables.
Reviewed by Susan Delaney
Educational use only.

Did you know?
Required Minimum Distributions can affect more than just your retirement account balance. Because RMDs from traditional retirement accounts are generally taxable income, they can potentially affect your overall tax bill, the taxation of Social Security benefits and, in some circumstances, Medicare premiums.

About the Author

Susan Delaney is the founder of Essential Retirement Guide and the author of retirement planning resources covering Social Security, retirement taxes, IRAs and retirement income planning.

Essential Retirement Guide creates educational tools designed to make complex retirement planning topics easier to understand and use.

The information and calculators on this website are reviewed and updated to reflect current federal retirement and tax rules. Always verify your individual circumstances with your IRA custodian, retirement plan administrator or a qualified tax professional before making important financial decisions.

Should You Take Your Required Minimum Distribution?

If you have money saved in a traditional IRA or an employer-sponsored retirement plan, Required Minimum Distributions can become an important part of your retirement income and tax planning.

An RMD is the minimum amount you are generally required to withdraw from certain retirement accounts once you reach the applicable RMD age. The rules are designed to ensure that tax-deferred retirement savings are eventually distributed and generally subject to taxation.

For many retirees, an RMD is simply another source of retirement income. For others, particularly those who have substantial retirement savings and do not need the money to cover living expenses, RMDs can create an unexpected tax-planning challenge.

Taking a larger taxable distribution can increase your taxable income and may affect other parts of your financial picture, including the taxation of Social Security benefits and, in some circumstances, Medicare-related costs.

Understanding your RMD before the deadline gives you more time to plan.

Our RMD Calculator is designed to provide an educational estimate of your required distribution so you can better understand what may be required and begin planning ahead.

RMD at a Glance

Best for:

Traditional IRA owners approaching their RMD age
Retirees already taking Required Minimum Distributions
People planning future retirement income
Individuals with substantial tax-deferred retirement savings
People comparing RMDs with other sources of retirement income
Retirees considering Roth conversions before RMDs begin
People who want to estimate their annual required withdrawal

Important to know:

Your RMD is generally based on your retirement account balance on December 31 of the previous year.
The calculation generally uses an IRS life expectancy factor.
Most traditional IRA owners begin RMDs at age 73 under current law.
The applicable starting age increases to 75 for individuals who attain age 74 after December 31, 2032.
Employer-sponsored retirement plans can have additional rules concerning when RMDs begin.
Roth IRAs are not subject to lifetime RMDs for the original owner under current federal law.
Inherited retirement accounts are subject to different rules.
RMDs generally cannot be rolled over into another retirement account.
Failing to take the required amount can result in an excise tax, although the penalty can be reduced when the mistake is corrected within the applicable correction period.

These rules are based on current federal guidance and can change as legislation and IRS guidance change.

What Is a Required Minimum Distribution?

A Required Minimum Distribution, commonly called an RMD, is the minimum amount that you generally must withdraw each year from certain tax-deferred retirement accounts after reaching the applicable required beginning age.

RMD rules generally apply to traditional IRAs, SEP IRAs, SIMPLE IRAs and many employer-sponsored retirement plans, including 401(k), 403(b) and 457(b) plans.

The purpose of an RMD is to require distributions from retirement accounts that received tax advantages during the saving years.

The amount you must withdraw is generally calculated using your account balance at the end of the previous calendar year and an IRS life expectancy factor.

When Do Required Minimum Distributions Begin?

For traditional IRA owners, the current general rule is that RMDs begin for the year in which you reach age 73.

However, the first RMD generally does not have to be received until April 1 of the following year.

This creates an important distinction.

If you reach your applicable RMD age during a particular year, your first RMD relates to that year, even if you wait until April 1 of the following year to receive it.

If you delay your first RMD until the following year, you will generally have to take two RMDs during that following year: the first by April 1 and the second by December 31.

What about the age 75 rule?

SECURE 2.0 increased the applicable RMD age again.

For individuals who attain age 74 after December 31, 2032, the applicable age is 75.

This means the RMD starting age depends on your year of birth, and people approaching retirement should not assume that everyone will begin RMDs at the same age.

How Is an RMD Calculated?

For a typical traditional IRA owned by the account holder, the calculation generally starts with the account’s value on December 31 of the previous year.

That amount is divided by the applicable distribution period from the IRS life expectancy tables.

In simplified form:

Previous December 31 account balance ÷ applicable IRS distribution period = estimated RMD

For example, if an IRA had a previous year-end balance of $500,000 and the applicable IRS distribution period were 25.0, the estimated RMD would be:

$500,000 ÷ 25.0 = $20,000

The actual factor depends on your age and circumstances.

The IRS uses different life expectancy tables for different situations, including a special table for an IRA owner whose sole beneficiary is a spouse more than 10 years younger and a table used for certain beneficiaries of inherited accounts.

Which Account Balance Is Used to Calculate an RMD?

For most IRA owners, the starting point is the account balance as of December 31 of the previous year.

For example, your 2026 RMD is generally based on the relevant account balance as of December 31, 2025.

This means that market movements during the current year do not generally change the starting account balance used for calculating that year’s RMD, although they can affect the value of the account from which you ultimately take the distribution.

What If You Have More Than One IRA?

If you own multiple traditional IRAs, you generally calculate the RMD separately for each IRA.

However, after determining the required amount for each IRA, an IRA owner can generally take the combined RMD amount from one or more of their traditional IRAs.

Different rules apply to employer-sponsored plans. For example, RMDs from 401(k) plans generally cannot simply be aggregated with RMDs from IRAs.

Are RMDs Taxable?

Generally, distributions from traditional IRAs and other tax-deferred retirement accounts are included in taxable income unless an exception applies.

If you made nondeductible contributions or have other tax basis in an account, the taxable amount may be different.

Your RMD is therefore not simply a withdrawal decision. It can become an important part of your overall tax planning.

A larger RMD may increase your taxable income and potentially affect other income-based calculations.

This is one reason some retirees consider strategies such as Roth conversions before RMDs begin.

Can an RMD Affect Social Security Taxes?

It can.

RMDs generally increase your income, and higher income can affect how much of your Social Security benefits is taxable.

This does not mean that your RMD directly taxes your Social Security benefits. Rather, the additional income from the RMD can affect the income calculation used to determine the taxable portion of Social Security benefits.

If you are receiving Social Security and approaching RMD age, it can therefore be useful to consider the two sources of income together.

For people who are also considering Roth conversions, this is another reason retirement tax planning can be more complicated than simply looking at one year’s tax bracket.

Can RMDs Affect Medicare Premiums?

Potentially.

Higher income can affect Medicare Part B and Part D premiums through the Income-Related Monthly Adjustment Amount, commonly called IRMAA.

Because Medicare generally uses tax-return information from two years earlier when determining these income-related adjustments, a significant increase in taxable income can have consequences beyond the current tax year.

This is one reason retirees with substantial IRA balances may want to consider their future RMDs as part of a broader retirement tax strategy.

Do Roth IRAs Have Required Minimum Distributions?

The original owner of a Roth IRA is generally not required to take lifetime RMDs under current federal law.

This is an important difference between traditional and Roth IRAs.

However, Roth IRA beneficiaries can be subject to distribution rules after the original owner’s death.

Therefore, saying that “Roth IRAs have no RMDs” is incomplete. A more accurate statement is that the original owner generally does not have lifetime RMDs.

Can a Roth Conversion Reduce Future RMDs?

Potentially.

Money converted from a traditional IRA to a Roth IRA is generally no longer included in the traditional IRA balance used to calculate future RMDs.

This is one reason some retirees consider Roth conversions during the years before their RMDs begin.

However, the conversion itself can create taxable income in the year of the conversion.

The potential benefit therefore needs to be considered alongside the immediate tax cost and other factors such as Social Security taxation and Medicare-related income thresholds.

You can explore this further using our Roth Conversion Calculator.

Do 401(k) Plans Have RMDs?

Generally, yes.

RMD rules apply to many employer-sponsored retirement plans, including 401(k), 403(b), 457(b) and profit-sharing plans.

However, workplace retirement plans can have rules that differ from traditional IRAs, particularly concerning the timing of the first RMD if you are still working.

Some employer plans allow a current employee to delay RMDs until retirement, subject to the applicable rules and plan provisions.

The rules can also differ for people who own more than 5% of the business sponsoring the plan.

Check the rules of your specific plan before assuming that the IRA rules apply to your 401(k).

What Happens If You Miss an RMD?

Failing to take the required minimum distribution can result in an excise tax.

Under current law, the excise tax is generally 25% of the amount that should have been distributed but was not.

The tax can be reduced to 10% if the failure is corrected within the applicable correction window, generally by the end of the second year following the year of the missed RMD.

There are also circumstances in which the excise tax can be waived if the failure was due to reasonable error and reasonable steps are being taken to correct it.

If you discover that you have missed an RMD, do not simply assume that the penalty must automatically be paid. Correct the missed distribution promptly and discuss the situation with your tax professional.

Can You Roll an RMD Into Another Retirement Account?

Generally, no.

An RMD for a particular year is not eligible for rollover treatment.

This is important when moving money between retirement accounts because the RMD generally needs to be distributed before an eligible rollover of the remaining retirement funds.

Can a Qualified Charitable Distribution Count Toward an RMD?

Yes.

A qualified charitable distribution, or QCD, can generally count toward satisfying an individual’s RMD when the applicable requirements are met.

This can be particularly relevant for eligible IRA owners who are charitably inclined because a qualifying QCD can potentially satisfy part or all of an RMD while being treated differently from an ordinary taxable distribution.

Because QCD rules have specific eligibility and reporting requirements, check the current IRS rules and discuss the strategy with your tax professional before relying on it for your RMD.

The IRS specifically notes that qualifying charitable distributions can count toward an RMD.

What About an Inherited IRA?

Inherited IRAs are subject to different RMD rules from retirement accounts you own yourself.

The applicable rules depend on factors including:

When the original owner died
Whether the owner had reached their required beginning date
Whether the beneficiary is a surviving spouse
Whether the beneficiary is an eligible designated beneficiary
Whether the beneficiary is an individual or another type of beneficiary

For many non-spouse individual beneficiaries, the SECURE Act’s 10-year rule can require the entire inherited account to be distributed by the end of the tenth year following the owner’s death.

However, the exact distribution requirements can vary significantly depending on the circumstances.

Our standard RMD calculator is not intended to replace the specialized rules required for inherited retirement accounts.

If you inherited an IRA or retirement plan, check the applicable IRS rules and speak with your plan administrator or qualified tax professional before relying on a standard RMD calculation.

Common RMD Mistakes

RMD rules are relatively straightforward in principle, but several common mistakes can create unnecessary tax or penalty problems.

Assuming Everyone Starts RMDs at the Same Age

The applicable RMD age has changed under recent legislation. Depending on your date of birth, your applicable age may be 73 or 75.
Do not rely on an older retirement article that simply says everyone must start at age 70½ or 72.

Forgetting That the First RMD Can Be Delayed

Your first RMD generally can be delayed until April 1 of the year following the year you reach your applicable RMD age.
However, delaying it generally means you will have to take two RMDs during that following year.
That can create an unexpectedly large taxable-income year.

Forgetting an RMD After Changing Investments

Changing investments inside your retirement account does not eliminate the RMD requirement.
The distribution requirement applies to the account regardless of whether the money is invested in stocks, bonds, mutual funds or other permitted investments.

Waiting Until the Last Day

Although an RMD can generally be taken in installments throughout the year, waiting until the deadline can increase the risk of administrative delays or mistakes.
Planning earlier can make the process easier.

Assuming Your 401(k) Follows IRA Rules

Workplace plans can have different rules, particularly when an employee is still working.
Always check your specific plan.

Using the Current Account Balance

For a typical IRA RMD calculation, the relevant starting balance is generally the account value on December 31 of the previous year—not today’s balance.

Forgetting About Multiple IRAs

You generally need to calculate the RMD separately for each traditional IRA before determining where to take the combined amount.

Assuming a Roth IRA Has the Same RMD Rules

The original owner of a Roth IRA generally does not have lifetime RMDs under current federal law.
Inherited Roth IRAs can have different distribution requirements.

Traditional IRA vs Roth IRA vs 401(k): RMD Comparison

Feature	Traditional IRA	Roth IRA	401(k)
Lifetime RMDs for original owner	Generally yes	Generally no	Generally yes
Typical RMD starting age	Generally 73 under current law, with age 75 applying to certain younger birth cohorts	No lifetime RMD for original owner	Generally follows applicable RMD age, with special rules for some employees who continue working
RMD based on previous year-end balance	Generally yes	Not applicable for original owner	Generally yes
RMD generally taxable	Yes, unless an exception applies	Qualified Roth withdrawals generally tax-free	Generally yes
Special beneficiary rules	Yes	Yes	Yes
Can an RMD be rolled over?	No	Not applicable to lifetime RMDs	No
Can a QCD count toward RMD?	Yes, when applicable requirements are met	Not applicable to an owner’s lifetime RMD	Different rules may apply

Which Account Is Better?

There is no universally “best” retirement account.

Traditional IRAs and 401(k)s can provide valuable tax-deferred retirement savings, while Roth accounts can provide tax-free qualified withdrawals and greater flexibility later in retirement.

For some retirees, the goal is not to choose one account over another but to build a combination of taxable, tax-deferred and tax-free assets.

Having different types of retirement accounts can give you more flexibility when deciding where to take income in retirement.

RMD Calculation Example

Suppose you are 75 years old during 2026 and have a traditional IRA worth $500,000 on December 31, 2025.

Under the IRS Uniform Lifetime Table, the applicable distribution period for age 75 is 24.6.

The estimated RMD would therefore be:

$500,000 ÷ 24.6 = approximately $20,325

This is an illustration only. Your actual RMD can differ if a different IRS table applies to your circumstances, such as when your spouse is your sole beneficiary and is more than 10 years younger.

The IRS gives a comparable example using a $100,000 account balance and a 24.6 distribution period for a 75-year-old, resulting in an RMD of approximately $4,065.

RMD Benchmarks: What’s Typical, What’s a Red Flag

~3.8% at 73 is typical

The starting RMD required by the Uniform Lifetime Table is a modest slice of the account — not a sign anything is wrong.

The percentage rises with age, not choice

By your mid-80s, the required share of your balance roughly doubles from where it started at 73 — the table is designed to do this.

A missed RMD is a real cost

A 25% excise tax on the shortfall (10% if corrected within two years) is a genuine red flag worth acting on immediately, not something to let slide.

An oversized RMD points upstream

An RMD much larger than what you actually spend usually reflects a decision made years earlier — too much saved in tax-deferred accounts without enough Roth conversion along the way — not a flaw in the RMD rule itself.

How the required percentage climbs with age, using the current IRS Uniform Lifetime Table divisors:

Age	Divisor	Required % of Balance
73	26.5	3.77%
75	24.6	4.07%
80	20.2	4.95%
85	16.0	6.25%
90	12.2	8.20%
95	8.9	11.24%

If your required percentage matches this table, that’s the system working as intended — not a benchmark you’ve failed. The benchmarks worth actually watching are these:

Tax bracket creep. A large RMD layered on top of Social Security and other income can push you into a higher marginal tax bracket for the year — worth projecting before December, not after.
IRMAA surcharges. Medicare uses your tax return from two years earlier to set Part B and Part D premiums. In 2026, income above $109,000 (single) or $218,000 (married filing jointly) adds a surcharge — often $80 or more per month, per person — and RMDs are a common reason retirees cross that line unexpectedly.
Taking only the bare minimum without a broader plan. The RMD is a floor, not a strategy. If every year’s distribution is calculated at the last minute with no view of the next decade, that’s worth revisiting with a tax professional.
A missed deadline. The clearest red flag of all — see “What Happens If You Miss an RMD?” above for the exact cost.

Frequently Asked Questions About Required Minimum Distributions

What is an RMD?

A Required Minimum Distribution, or RMD, is the minimum amount that you generally must withdraw each year from certain retirement accounts after reaching the applicable RMD age. RMD rules generally apply to traditional IRAs and many employer-sponsored retirement plans.

At what age do RMDs start?

For traditional IRA owners, the current general RMD starting age is 73. The applicable age increases to 75 for individuals who attain age 74 after December 31, 2032. Your date of birth therefore matters when determining when your RMDs begin.

When is my first RMD due?

Your first RMD generally must be received by April 1 of the year following the year in which you reach your applicable RMD age.
After that, annual RMDs are generally due by December 31.
If you delay your first RMD until April 1, you will generally have to take your second RMD by December 31 of that same year.

How is my RMD calculated?

For a typical IRA, your RMD is generally calculated by dividing the account balance on December 31 of the previous year by an applicable IRS life expectancy factor.
Different IRS tables apply depending on your circumstances.

What account balance is used for an RMD?

For most IRA owners, the calculation starts with the account balance on December 31 of the previous year.
For example, a 2026 RMD would generally use the relevant December 31, 2025 account balance.

Do Roth IRAs have RMDs?

The original owner of a Roth IRA generally does not have lifetime RMDs under current federal law.
However, beneficiaries of Roth IRAs can be subject to distribution requirements after the owner’s death.

Do 401(k) plans have RMDs?

Generally, yes. RMD rules apply to 401(k) plans and many other employer-sponsored retirement plans.
However, special rules can apply if you continue working for the employer sponsoring the plan, so your 401(k) RMD rules may not be identical to the rules for a traditional IRA.

Can I take my entire RMD from one IRA?

If you own multiple traditional IRAs, you generally calculate the RMD separately for each IRA but can generally take the total RMD amount from one or more of your traditional IRAs.
Different aggregation rules apply to employer-sponsored retirement plans

Can I take my RMD in monthly payments?

Yes. An annual RMD can generally be taken in installments, such as monthly or quarterly payments, provided that the total distributed during the year is at least the required amount.

Are RMDs taxable?

Generally, distributions from traditional IRAs and tax-deferred retirement plans are taxable as ordinary income unless an exception applies.
The taxable amount can be affected by factors such as after-tax contributions or basis in the account.

Can an RMD affect my Social Security taxes?

Potentially.
Additional income from an RMD can increase the income used to determine how much of your Social Security benefits is taxable.
The RMD does not directly change your Social Security benefit, but it can affect the taxation of that benefit.

Can an RMD affect Medicare premiums?

Potentially.
Higher income can cause some Medicare beneficiaries to pay higher Part B and Part D premiums through the IRMAA system.
Because Medicare generally looks at tax-return information from two years earlier, retirement income planning can have effects beyond the current tax year.

What happens if I don’t take my RMD?

A missed RMD can result in an excise tax.
Under current law, the excise tax is generally 25% of the amount that should have been distributed but was not. The tax may be reduced to 10% when the missed distribution is corrected within the applicable correction period.

Can the RMD penalty be waived?

Potentially.
The IRS can waive the excise tax when the failure to take the required distribution was due to reasonable error and reasonable steps are being taken to correct the shortfall.
If you have missed an RMD, correct the mistake promptly and consider obtaining professional tax advice.

Can I roll my RMD into another IRA?

Generally, no.
An RMD for a particular year is not eligible for rollover treatment. If you are moving retirement funds between accounts, the RMD generally needs to be dealt with separately from any eligible rollover amount.

Can a QCD satisfy my RMD?

Yes, a qualifying Qualified Charitable Distribution can count toward satisfying an RMD when the applicable requirements are met.
This can make QCDs a potentially useful strategy for eligible IRA owners who regularly give to charity.

Can Roth conversions reduce my future RMDs?

Potentially.
A Roth conversion moves money from a traditional IRA into a Roth IRA. Once converted, that amount is generally no longer part of the traditional IRA balance used to calculate future lifetime RMDs.
However, the conversion can create taxable income in the year it occurs, so the potential long-term benefit needs to be weighed against the immediate tax consequences.

What happens to an RMD when the account owner dies?

The rules depend on whether the owner had reached their required beginning date and on the beneficiary’s circumstances.
A beneficiary may have to take a distribution for the year of death and may then be subject to additional rules governing inherited retirement accounts.
Inherited IRA rules are complex and should not be assumed to follow the standard RMD calculation.

Do inherited IRAs have RMDs?

They can.
Inherited IRA distribution rules depend on the relationship between the beneficiary and original owner, the beneficiary’s status, when the owner died and other circumstances.
The SECURE Act introduced a 10-year distribution rule for many non-spouse beneficiaries, but exceptions and additional requirements can apply.

Is this RMD Calculator a substitute for professional advice?

No.
This calculator is an educational planning tool designed to help you estimate your potential Required Minimum Distribution using current federal rules.
Your actual RMD may depend on factors including the type of retirement account, beneficiary arrangements, whether you are still working, previous distributions and other circumstances.
For an important retirement or tax decision, verify your calculation with your IRA custodian, plan administrator or qualified tax professional.

Sources & References

This RMD Calculator and accompanying guide are intended to provide educational information based on current federal retirement rules. The information is reviewed periodically because tax legislation, IRS guidance and retirement rules can change.

Primary sources consulted for this page include:

Internal Revenue Service — Retirement Topics: Required Minimum Distributions (RMDs)
Internal Revenue Service — Publication 590-B: Distributions from Individual Retirement Arrangements
Internal Revenue Service — Required Minimum Distribution Worksheets
Internal Revenue Service — Retirement Plan and IRA Required Minimum Distributions FAQs
Internal Revenue Service — 2026 Internal Revenue Bulletin guidance concerning applicable RMD ages
Internal Revenue Service — Excise tax rules for insufficient RMDs

For the most authoritative and current information, readers should consult the IRS and their retirement plan provider.

Last reviewed: August 2026