Your Required Minimum Distribution is calculated using a simple formula that divides your account balance by an IRS life expectancy factor. The result is the minimum you must withdraw from each account that year.
The RMD Formula
Account Balance (Dec 31 prior year) ÷ Life Expectancy Factor = RMD
Calculate separately for each IRA and 401(k) account
Step 1 — Find Your Account Balance
Use the balance from December 31 of the prior year. For your 2026 RMD, use the balance as of December 31, 2025. Check your year-end account statements or contact your financial institution if you don't have them.
Step 2 — Find Your Life Expectancy Factor
The IRS Uniform Lifetime Table (Table III) is used for most account owners. Find your age in the table:
| Age | Life Expectancy Factor | Approx. % of Balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 78 | 22.0 | 4.55% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
Advertisement
468 × 60
Worked Example
Age 75 with a traditional IRA balance of $320,000 on December 31, 2025:
$320,000 ÷ 24.6 = $13,008 RMD for 2026
Important Notes
- Calculate separately for each IRA account, but you can take the total from any combination of your IRAs
- 401(k) RMDs must generally be taken from each account separately
- Roth IRAs have NO RMD requirement during your lifetime
- If you turned 73 this year, your first RMD is due by April 1 of next year (but taking two in one year can push you into a higher tax bracket — consult a professional)
Calculate Your Exact 2026 RMD in Seconds
The free RMD Calculator handles the math — including the life expectancy table lookup.