2026 Required Minimum Distribution Calculator
Supports traditional IRAs, SEP IRAs, 401(k)s, 403(b)s, and non-spouse inherited accounts. Add multiple accounts to calculate your total RMD obligation for 2026.
No personal data stored. No account required.
How the IRS Calculates Your RMD
The formula is straightforward: divide your account balance as of December 31 of the prior year by your life expectancy factor from the IRS Uniform Lifetime Table. The result is the minimum you must withdraw in the current calendar year.
Worked Example — Age 75, $500,000 IRA Balance
Use the December 31 balance, not today's balance. Your RMD is based on the account value at the end of the prior year — not its current value. If markets fell in 2026, your 2026 RMD was still calculated using the December 31, 2025 balance. The RMD for 2027 will reflect December 31, 2026 values.
IRS Uniform Lifetime Table 2026 — Ages 72–90
Full table at IRS.govDivide your prior year-end account balance by the factor for your age to get your RMD. These are the updated 2023 IRS tables, which remain in effect for 2026.
| Age | Life Expectancy Factor | RMD % of Balance | Example RMD on $500,000 |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $18,248 |
| 73 | 26.5 | 3.77% | $18,868 |
| 74 | 25.5 | 3.92% | $19,608 |
| 75 | 24.6 | 4.07% | $20,325 |
| 76 | 23.7 | 4.22% | $21,097 |
| 77 | 22.9 | 4.37% | $21,834 |
| 78 | 22 | 4.55% | $22,727 |
| 79 | 21.1 | 4.74% | $23,697 |
| 80 | 20.2 | 4.95% | $24,752 |
| 81 | 19.4 | 5.15% | $25,773 |
| 82 | 18.5 | 5.41% | $27,027 |
| 83 | 17.7 | 5.65% | $28,249 |
| 84 | 16.8 | 5.95% | $29,762 |
| 85 | 16 | 6.25% | $31,250 |
| 86 | 15.2 | 6.58% | $32,895 |
| 87 | 14.4 | 6.94% | $34,722 |
| 88 | 13.7 | 7.3% | $36,496 |
| 89 | 12.9 | 7.75% | $38,760 |
| 90 | 12.2 | 8.2% | $40,984 |
Source: IRS Publication 590-B (2023 tables, effective through 2026). Inherited accounts may use a different table.
Special Situations the Calculator Handles
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Spouse is more than 10 years younger
When your sole beneficiary is a spouse more than 10 years your junior, you use the IRS Joint Life Expectancy Table instead of the Uniform Lifetime Table. This results in a smaller RMD because the factor is higher.
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Multiple accounts
You must calculate RMDs separately for each IRA — but you can take the total from any combination of IRA accounts. For 401(k)s and 403(b)s, each plan must be satisfied independently.
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Inherited (non-spouse) IRA
Under the SECURE Act, most non-spouse beneficiaries who inherited after 2019 must deplete the account within 10 years. A separate table applies for those using the 10-year rule with annual RMDs.
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First RMD — April 1 extension
In your first RMD year, you may delay until April 1 of the following year. Be cautious: taking two RMDs in one calendar year means double the taxable income that year.
Aggregating IRA RMDs is allowed — aggregating 401(k) RMDs is not. You can calculate RMDs for each IRA separately and then take the total from whichever IRA you prefer. This lets you manage which account to draw down. For 401(k) plans, each employer plan must be satisfied independently.
Large RMDs? A Retirement Tax Specialist Can Help Reduce the Impact
Strategies like QCDs, Roth conversions, and IRMAA management can significantly reduce the tax cost of required withdrawals. A specialist can model your options at no charge.
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