Calculator
RMD calculator: how to work out your required minimum distribution
Work out a required minimum distribution by hand with the IRS Uniform Lifetime Table, with a worked example and the start ages by birth year.
Education, not advice. This page explains general rules with invented examples. It isn't financial, tax or legal advice for your situation. Tax figures are for 2026 and come from published IRS, SSA and CMS sources. Rules change, so check current figures before you act.
A required minimum distribution (RMD) is the least you must take each year from a pre-tax account, such as a traditional IRA or 401(k). This page shows how to calculate it with a pencil and the IRS table. It takes three steps.
The formula
- Find your account balance on December 31 of last year. Use the value on your year-end statement.
- Find your divisor. Look up your age at your birthday this year in the IRS Uniform Lifetime Table. Part of the table is below.
- Divide the balance by the divisor. The result is this year's RMD for that account.
Do this separately for each account. You can add up the RMDs for all your IRAs and take the total from any of them. Each employer plan, such as a 401(k), must pay its own RMD.
If your spouse is more than 10 years younger and is your only beneficiary, a different IRS table applies and gives a smaller RMD.
When RMDs start
| Born | First RMD is for the year you turn |
|---|---|
| 1951 through 1958 | 73 |
| 1959 | 73 (proposed regulations) |
| 1960 or later | 75 |
Roth IRAs have no RMDs while the owner is alive.
A worked example
Joan was born in 1952 and turns 74 in 2026. On December 31 of last year, her traditional IRA was worth $650,000 and her old 401(k) was worth $200,000.
| Step | IRA | 401(k) |
|---|---|---|
| Balance last December 31 | $650,000 | $200,000 |
| Divisor at age 74 | 25.5 | 25.5 |
| 2026 RMD | $25,490 | $7,843 |
Joan must take $25,490 from her IRA, or from any of her IRAs combined. She must also take $7,843 from the 401(k) itself. Both are taxable income.
The divisors
| Age | Divisor | RMD as a share of the balance |
|---|---|---|
| 73 | 26.5 | 3.8% |
| 75 | 24.6 | 4.1% |
| 78 | 22 | 4.5% |
| 80 | 20.2 | 5.0% |
| 85 | 16 | 6.3% |
| 90 | 12.2 | 8.2% |
The share rises every year. In your late 80s and 90s, RMDs can be larger than what the account earns.
What a simple calculation leaves out
This works for one year with a balance you already know. Planning ahead raises harder questions:
- Future balances. Next year's RMD depends on this year's growth and withdrawals, so it can't be known in advance.
- Taxes. An RMD stacks on top of Social Security, pensions and other income. It can push you into a higher bracket, make more of your Social Security taxable, or raise Medicare premiums two years later.
- Ways to reduce it. Roth conversions before RMDs start lower the balance they're based on. From age 70.5, a qualified charitable distribution counts toward the RMD but stays out of income.
- The first-year timing. You can delay your first RMD to April 1 of the next year, but then you take two in one year.
Running your plan in the app projects balances year by year across your accounts and works out each RMD from the projected December balance. It then shows the tax effect of each one.
Frequently asked questions
Which age do I use?
Your age on your birthday in the year of the distribution, even if your birthday is in December.
What if I miss an RMD?
The IRS charges an excise tax on the amount you should have taken. It's lower if you correct the shortfall promptly. Many custodians will calculate and pay your RMD automatically.