RMD Calculator 2026 — Required Minimum Distribution
Calculate your Required Minimum Distribution from Traditional IRA, 401(k), 403(b), and inherited retirement accounts using the latest IRS Uniform Lifetime Tables under SECURE 2.0 Act.
Owner, Spousal, or Inherited?
Each scenario uses a different IRS life expectancy table. Pick the one that matches your retirement account situation.
Standard RMD Calculator
For Traditional IRA, 401(k), 403(b) owners using the Uniform Lifetime Table
Use the total value of each account as of the prior December 31st.
Up to $108,500 (2025, indexed) can be donated directly to charity, avoiding tax on that portion.
If true, you may delay RMDs from that employer’s plan until April 1 of the year after you retire.
RMD Results
Your 2026 required withdrawal and tax impact
Enter your account balances and age, then click Calculate My 2026 RMD.
Spousal Exception RMD Calculator
For account owners whose sole beneficiary is a spouse more than 10 years younger
Combined IRA + employer plan balance as of Dec 31, 2025.
Required to use the Joint & Last Survivor Expectancy Table — this lowers your RMD vs. the Uniform Table.
Spousal RMD Result
Lower RMD using Joint Life Expectancy Table
Enter both ages and the account balance, then click Calculate Spousal RMD.
Inherited IRA RMD Calculator
For beneficiaries using the Single Life Expectancy Table (pre-2020 accounts)
SECURE Act 2020 applies a 10-year rule to most non-spouse beneficiaries.
Pre-2020 = stretch RMDs. 2020+ = 10-year rule applies.
Inherited RMD Result
Annual withdrawal and 10-year rule status
Enter beneficiary details and the inherited account balance.
Uniform Lifetime Table Divisors
IRS Uniform Lifetime Table (2024+) divisors used for most account owners. Divide your Dec 31 prior-year balance by this factor to get your RMD.
| Age | Divisor | Example RMD ($500K Balance) |
|---|---|---|
| 73 | 26.5 | $18,868 |
| 74 | 25.5 | $19,608 |
| 75 | 24.6 | $20,325 |
| 76 | 23.7 | $21,097 |
| 77 | 22.9 | $21,834 |
| 78 | 22.0 | $22,727 |
| 79 | 21.1 | $23,697 |
| 80 | 20.2 | $24,752 |
| 85 | 16.5 | $30,303 |
| 90 | 11.4 | $43,860 |
| 95 | 7.9 | $63,291 |
| 100 | 5.5 | $90,909 |
| Account Type | Subject to RMD? | Notes |
|---|---|---|
| Traditional IRA | ✅ Yes | Starting age 73 (SECURE 2.0) |
| SEP IRA / SIMPLE IRA | ✅ Yes | Same rules as Traditional IRA |
| Roth IRA (owner) | ❌ No | Exempt during owner’s lifetime |
| Traditional 401(k) | ✅ Yes | Delay if still working (non-5% owner) |
| Roth 401(k) | ❌ No (since 2024) | SECURE 2.0 eliminated RMDs |
| 403(b) / 457(b) | ✅ Yes | Same as 401(k) rules |
| Inherited IRA (pre-2020) | ✅ Yes | Stretch RMDs using beneficiary’s age |
| Inherited IRA (2020+) | ⚠️ 10-yr rule | No annual RMDs (most non-spouse) |
| Inherited Roth IRA | ⚠️ 10-yr rule | No annual RMDs, but must empty in 10y |
| HSA (owner) | ❌ No | No RMDs, taxable if not medical |
RMD Calculator FAQ
Everything retirees and beneficiaries ask about Required Minimum Distributions.
An RMD (Required Minimum Distribution) is the minimum amount you must withdraw from traditional retirement accounts (Traditional IRA, SEP IRA, SIMPLE IRA, 401(k), 403(b), 457 plans) each year once you reach the required beginning age. Under the SECURE 2.0 Act, the RMD age is 73 for those turning 73 between 2023-2032, and 75 for those born in 1960 or later. Roth IRAs do not require RMDs during the original owner’s lifetime.
Your RMD is calculated by dividing your retirement account balance as of December 31 of the prior year by the applicable IRS life expectancy factor from the Uniform Lifetime Table (for most owners), the Joint Life and Last Survivor Expectancy Table (for owners with a spouse more than 10 years younger as sole beneficiary), or the Single Life Expectancy Table (for most inherited accounts). For example, a $500,000 account for a 75-year-old with a 24.6 factor = $20,325 RMD.
The SECURE 2.0 Act reduced the excise tax penalty for failing to take a full RMD from 50% to 25% of the shortfall. If corrected within the IRS correction window (typically within 2 years of the error), the penalty can be further reduced to 10%. The IRS may also waive the penalty for reasonable cause through Form 5329.
For IRAs, yes — you must calculate the RMD for each Traditional IRA separately, but you can aggregate them and withdraw the total from any one or more of your IRAs. However, for 401(k) and other employer plans, you must take the RMD separately from each individual plan. Roth 401(k)s are exempt from RMDs starting in 2024 under SECURE 2.0.
For the first RMD year, you can delay until April 1 of the following year (called the required beginning date), but then you must take two distributions that year. For all subsequent years, RMDs must be taken by December 31. Missing the deadline triggers the 25% excise penalty.
Yes, RMDs from traditional pre-tax retirement accounts are taxed as ordinary income at your marginal federal tax rate (plus state tax if applicable). A common estimate is 22-24% federal tax on the distribution. Many retirees use RMDs strategically with Qualified Charitable Distributions (QCDs) to reduce taxable income — up to $108,500 (2025, indexed for inflation) can be donated directly to charity tax-free.
No, Roth IRAs are not subject to RMDs during the original owner’s lifetime, which makes them a powerful estate planning tool. However, Roth 401(k)s were subject to RMDs until 2024 — SECURE 2.0 eliminated RMDs for Roth 401(k)s starting in 2024. Inherited Roth IRAs are subject to the 10-year rule (most non-spouse beneficiaries must empty the account within 10 years) but have no annual RMD amounts during that period.