RMD Calculator
Calculate your 2026 Required Minimum Distribution using the IRS Uniform Lifetime Table. Enter your prior year-end balance and age to see your RMD, federal withholding, and net distribution.
A Required Minimum Distribution (RMD) is the minimum amount you must withdraw each year from your traditional IRA, 401(k), or other tax-deferred account after reaching the required beginning date. Under SECURE 2.0 (Pub. L. 117-328, §107), the starting age is 73 for individuals born 1951–1959, and 75 starting in 2033 for those born 1960 or later.
Formula: RMD = prior December 31 account balance ÷ distribution period. The distribution period comes from the IRS Uniform Lifetime Table (IRS Publication 590-B, Table III, 2022 revision). For age 73 the divisor is 26.5; age 80 is 20.2. Each RMD is taxable as ordinary income in the year distributed.
Worked example: age 74, prior year-end balance $350,000. Distribution period (Table III) = 25.5. RMD = $350,000 / 25.5 = $13,725. At 22% federal bracket, federal income tax ≈ $3,020. Net distribution ≈ $10,705.
How to use this calculator
- Enter your age as of December 31 of the distribution year.
- Enter the prior year-end account balance (December 31 balance from the previous year).
- Optionally enter a federal withholding percentage to see net distribution after taxes.
- Use the account type selector — Roth IRAs have no RMD requirement.
Formula and assumptions
RMD = priorYearEndBalance / distributionPeriod distributionPeriod: IRS Uniform Lifetime Table (Table III) Age 73 → 26.5 | Age 75 → 24.6 | Age 80 → 20.2 Age 85 → 16.0 | Age 90 → 12.2 | Age 95 → 8.9 withheld = RMD * withholdingRate netDistribution = RMD - withheld
- SECURE 2.0
- Starting age 73 for those born 1951–1959
- Table III
- Uniform Lifetime Table — applies when spouse is not sole beneficiary >10 yrs younger
- Roth IRA
- No RMD for original owners
- Multiple accounts
- Sum all traditional IRA balances; take from any IRA
Worked example
Age 73, $250,000 prior year-end balance, 20% federal withholding
Limitations
- Uses Uniform Lifetime Table (Table III) — uses a different Joint Life and Last Survivor Table if your sole beneficiary is a spouse more than 10 years younger.
- Inherited IRA RMD rules (10-year rule, annual distributions) are not modeled.
- Qualified charitable distributions (QCDs) to satisfy RMD not modeled.
- State income tax on RMD distributions not included.
- Educational estimate only — not professional financial or tax advice.
Frequently asked questions
Your 2026 RMD equals your prior December 31 balance divided by your IRS Uniform Lifetime Table distribution period. At age 73 (SECURE 2.0 starting age), the divisor is 26.5. A $250,000 balance requires a $9,434 minimum distribution, taxable as ordinary income.
Recent updates
- Jan 2026SECURE 2.0 age-75 starting age (born 1960+) confirmed for 2033 effective date. Calculator note updated.
- Nov 2024IRS Pub. 590-B 2022 Table III distribution factors loaded; age 73 starting age confirmed.
- Aug 2024Initial launch with SECURE 2.0 age-73 start and IRS Uniform Lifetime Table.