RMD Calculator 2026
Calculate your Required Minimum Distribution from IRA, 401(k), or 403(b). Based on the official IRS Uniform Lifetime Table.
RMD starts at age 73
Born before 1960
RMD starts at age 75
Born 1960 or later
25% penalty
If you miss an RMD
QCD up to $111,000
Tax-free charitable gift
RMD calculator
IRS Uniform Lifetime Table · RMD = prior Dec 31 balance ÷ distribution period
Use your account balance as of December 31 of the prior year
Born 1960 or later: RMD starts at 75. Born before 1960: RMD starts at 73.
IRS Uniform Lifetime Table 2026
| Age | Distribution period | Withdrawal % | RMD on $500K |
|---|---|---|---|
72 | 27.4 | 3.65% | $18,248 |
73RMD starts (born <1960) | 26.5 | 3.77% | $18,868 |
74 | 25.5 | 3.92% | $19,608 |
75RMD starts (born 1960+) | 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 |
80 | 20.2 | 4.95% | $24,752 |
85 | 16 | 6.25% | $31,250 |
90 | 12.2 | 8.20% | $40,984 |
95 | 8.9 | 11.24% | $56,180 |
Source: IRS Publication 590-B, Appendix B — Uniform Lifetime Table. Period decreases with age, increasing the withdrawal percentage over time.
Which accounts require RMDs?
RMDs required
- Traditional IRA
- 401(k) — traditional
- 403(b) — traditional
- 457(b) governmental
- SEP IRA
- SIMPLE IRA
- Inherited IRAs (with exceptions)
- Profit-sharing plans
No RMDs required
- Roth IRA (during your lifetime)
- Roth 401(k) — SECURE 2.0
- Roth 403(b) — SECURE 2.0
- Active 401(k) if still working (non-5% owner)
- Active 403(b) if still working
Still-working exception: If you're not a 5% owner, you can defer the 401(k)/403(b) RMD from your current employer until retirement.
RMD tax implications
RMDs are ordinary income
Withdrawals from Traditional IRA, 401(k), and 403(b) are taxed as ordinary income at your marginal rate. Large RMDs can push you into a higher tax bracket, increase Medicare premiums (IRMAA), and make more Social Security benefits taxable.
- Added to AGI — may trigger higher Medicare premiums
- Can make up to 85% of Social Security taxable
- No payroll (FICA) tax on RMDs
- State income tax may apply depending on your state
Qualified Charitable Distributions (QCDs)
Tax StrategyAge 70½ or older? You can donate directly from your IRA to a qualified charity. The QCD satisfies your RMD and is excluded from taxable income — even if you don't itemize.
- Up to $111,000 per person in 2026 (inflation-indexed per IRS Notice 2025-67)
- Counts toward your annual RMD
- Lowers AGI — reduces IRMAA and Social Security taxation
- Must go directly from IRA to charity (no pass-through)
- Available from Traditional IRA only (not 401k/403b directly)
Multiple retirement accounts
| Account type | Aggregation rule | Can you consolidate RMD? |
|---|---|---|
| Traditional IRAs (including SEP, SIMPLE) | Calculate separately per account, then aggregate total | Yes — withdraw from any IRA(s) |
| 401(k) plans | Calculate and withdraw separately per plan | No — each plan separately |
| 403(b) plans | Calculate separately, but can aggregate 403(b)s together | Yes — among 403(b) accounts only |
| Inherited IRAs | Separate from your own IRAs; separate rules | No — treat separately |
Missed RMD penalty
Failing to take your full RMD triggers a 25% excise tax on the amount you should have withdrawn but didn't. SECURE 2.0 reduced this from 50%.
Standard penalty
25%
Of the shortfall (amount not withdrawn)
Corrected within 2 years
10%
SECURE 2.0 reduced penalty if self-corrected
You can request IRS penalty waiver (Form 5329) if you missed an RMD due to reasonable cause. The IRS has historically been receptive to first-time, good-faith errors. See IRS Notice 2023-75 for inherited IRA relief.
Inherited IRA 10-year rule under IRS Final Regulations T.D. 10001 (effective 2025): the annual RMD trap when the original owner died after their Required Beginning Date, the end of the penalty waiver, and who qualifies for the stretch IRA
Source: SECURE Act (P.L. 116-94); IRS T.D. 10001 (July 2024, eff. 2025); IRC §401(a)(9)(H); IRS Notices 2022-53, 2023-54, 2024-35; IRS Publication 590-B
The SECURE Act (2019) eliminated the "stretch IRA" for most non-spouse beneficiaries and replaced it with a 10-year mandatory depletion rule. IRS final regulations T.D. 10001, published July 19, 2024 and effective for the 2025 tax year, resolved a critical ambiguity: whether annual RMDs are required within the 10-year period.
The two scenarios (T.D. 10001)
Owner died AFTER their Required Beginning Date (RBD)
Annual RMDs are REQUIRED in years 1–9 using the Single Life Expectancy Table. Full balance must also be depleted by December 31 of year 10. Missing any annual RMD triggers a 25% excise tax (10% if corrected within 2 years).
Owner died BEFORE their Required Beginning Date
No annual RMDs required. The only requirement is that the full balance is depleted by December 31 of the 10th year. You can time withdrawals freely across the decade.
Required Beginning Date (RBD): April 1 of the year after the account owner reached their RMD age (73 for those born before 1960; 75 for those born 1960 or later).
The penalty waiver is over — starting 2025, penalties apply
The IRS issued consecutive annual penalty waivers for beneficiaries who missed inherited IRA annual RMDs: Notice 2022-53 (waived 2021–2022), Notice 2023-54 (waived 2023), Notice 2024-35 (waived 2024). No further waivers have been issued. Beginning with the 2025 tax year, missing an annual inherited IRA RMD triggers a 25% excise tax under IRC §4974, reducible to 10% if corrected within the 2-year window. Beneficiaries who inherited from a post-RBD owner in 2020 and haven't taken annual RMDs must have started by December 31, 2025.
Who qualifies as an Eligible Designated Beneficiary (EDB) and keeps the stretch IRA?
- Surviving spouse — can roll into own IRA or take distributions over remaining life expectancy
- Minor children of the decedent — stretch until age of majority (18 or 21 depending on state), then 10-year rule kicks in
- Disabled individuals (under the disability definition of IRC §72(m)(7))
- Chronically ill individuals
- Any individual not more than 10 years younger than the deceased account owner
How large RMDs trigger Medicare IRMAA surcharges — 2026 Part B and Part D brackets (based on 2024 MAGI), the two-year lookback, and how to appeal with SSA Form SSA-44
Source: CMS 2026 IRMAA schedule; 42 U.S.C. §1395r(i); SSA Form SSA-44; Medicare & You 2026
RMDs count as ordinary income and increase your Modified Adjusted Gross Income (MAGI). For Medicare beneficiaries, higher MAGI triggers IRMAA — Income-Related Monthly Adjustment Amount surcharges on Part B and Part D premiums. The critical detail: your 2026 IRMAA is based on your 2024 tax return (two-year lookback). A large RMD in 2026 won't trigger IRMAA in 2026 — it will drive up your 2028 Medicare premiums.
| 2024 MAGI (single) | 2024 MAGI (MFJ) | 2026 Part B premium/mo | 2026 Part D surcharge/mo | Extra/year vs. base |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 | — |
| $109,001–$138,000 | $218,001–$276,000 | $284.10 (+$81.20) | +$14.50 | +$1,148/yr |
| $138,001–$174,000 | $276,001–$348,000 | $405.70 (+$202.80) | +$37.40 | +$2,883/yr |
| $174,001–$220,000 | $348,001–$440,000 | $527.30 (+$324.40) | +$60.30 | +$4,617/yr |
| $220,001–$500,000 | $440,001–$750,000 | $648.90 (+$446.00) | +$83.20 | +$6,350/yr |
| > $500,000 | > $750,000 | $689.90 (+$487.00) | +$91.00 | +$6,936/yr |
The married-filing-separately (MFS) penalty
Spouses who lived together at any point during the year and file separately face a severely compressed IRMAA structure. MFS income above $109,000 jumps directly to Tier 4 ($648.90/month Part B) — skipping Tiers 1, 2, and 3. An MFS filer at $120,000 MAGI pays the same Part B premium as an MFJ filer at $440,000. The penalty vs. filing jointly can exceed $4,000/year per person.
IRMAA reduction strategies
- QCDs up to $111,000 (2026): transfer IRA directly to charity — satisfies RMD and excluded from MAGI, directly reducing or eliminating IRMAA
- SSA Form SSA-44 appeal: if 2024 MAGI was unusually high due to retirement, loss of pension, death of spouse, or divorce, appeal for current-year income consideration
- Roth conversions in earlier years: convert before Medicare age to reduce the Traditional IRA balance — and future RMDs — that drive MAGI
- Two-year lag: any action taken today affects your 2028 IRMAA, not 2026. Plan proactively — your 2028 premium is being set by your 2026 MAGI right now
The Roth conversion window between retirement and RMD age 73/75: how converting pre-tax IRA to Roth now shrinks the future RMD tax bomb, the widow's tax penalty for married couples, and the bracket-filling strategy
Source: IRC §408A; IRS Publication 590-A; IRS Rev. Proc. 2025-32 (2026 brackets); IRS §72(t)
The period between retirement and the year you turn 73 (or 75) is often called the Roth conversion window — a window of opportunity to convert pre-tax IRA dollars to Roth at potentially lower tax rates, permanently reducing the Traditional IRA balance that will generate mandatory taxable RMDs later. SECURE 2.0's increase of the RMD age from 72 to 73/75 extended this window by up to three years.
The widow's tax penalty — why married couples must act before one spouse dies
When the first spouse dies, the survivor transitions from Married Filing Jointly (MFJ) to single filing status. The exact same RMD income is now taxed across much narrower brackets. In 2026:
| Income level | MFJ bracket | Single bracket |
|---|---|---|
| $80,000 taxable income | 12% | 22% |
| $130,000 taxable income | 22% | 24% |
| $200,000 taxable income | 22% | 32% |
Converting IRA dollars to Roth while both spouses are alive reduces the future surviving spouse's RMD burden — and the much higher single-filer tax rates they will face.
The bracket-filling conversion strategy
Rather than converting as much as possible each year, identify the top of a tax bracket and convert exactly to that threshold:
- 1.Calculate your expected ordinary income for the year (Social Security, pension, interest, part-time work)
- 2.Subtract from the top of your target bracket (e.g., 22% bracket ends at $105,700 for single filers in 2026)
- 3.Convert that gap amount from Traditional IRA to Roth IRA — staying in the target bracket
- 4.Repeat each year of the conversion window for maximum lifetime tax reduction
IRMAA and ACA tradeoffs
- Roth conversions boost MAGI — a large conversion can trigger IRMAA surcharges two years later (e.g., a 2026 conversion affects 2028 Medicare)
- If you are under 65 with ACA marketplace coverage, high conversions can reduce or eliminate premium tax credits
- Pro-rata rule: if you have after-tax (basis) in your Traditional IRA, conversions are partially tax-free proportionally — track Form 8606
- Roth accounts have no RMDs during your lifetime — once converted, the money grows tax-free with no future mandatory withdrawals
The required minimum distribution amount shown above comes from your prior-year-end account balance and age—not a third-party feed. We determine when RMDs start based on your birth year under SECURE 2.0, look up the IRS Uniform Lifetime Table distribution period for your age, and divide your balance by that factor. Below are the formulas, the order we follow, and worked examples you can check by hand.
Formulas
| Line | Formula |
|---|---|
| RMD start age | Born before 1960: age 73 · Born 1960 or later: age 75 |
| Distribution period | IRS Uniform Lifetime Table factor for your age (ages 72–120) |
| Required minimum distribution | Prior Dec 31 account balance ÷ distribution period |
| Percent of balance withdrawn | RMD amount ÷ prior-year-end balance × 100 |
Order of operations
Determine when RMDs start
RMD age = 73 if born before 1960 · 75 if born 1960+
SECURE 2.0 raised the RMD starting age to 75 for anyone born in 1960 or later. Everyone born before 1960 generally starts at 73. If your age this year is below your RMD start age, we show no RMD amount yet.
Use prior-year-end balance
Balance as of December 31 of the previous year
The IRS bases each year's RMD on the account value at the end of the prior calendar year—not today's balance. Enter the total from your year-end statement for the account (or combined accounts if you aggregate).
Look up the distribution period
Uniform Lifetime Table factor for your age this year
We use the IRS Uniform Lifetime Table from Publication 590-B. The distribution period is a life-expectancy divisor that gets smaller as you age—so the percentage of your balance you must withdraw rises each year.
Calculate the RMD amount
RMD = prior-year-end balance ÷ distribution period
Divide your balance by the table factor and round to cents. The result is the minimum you must withdraw by December 31 (or April 1 for your very first RMD if you delay it—which then requires a second RMD by year-end).
Worked example
$500,000.00 prior-year-end balance, age 75, born 1950
Age 75 ≥ RMD start age 73 (born 1950) — RMD applies
Distribution period at age 75: 24.6 (IRS Uniform Lifetime Table)
$500,000.00 ÷ 24.6 = $20,325.20 minimum withdrawal
$20,325.20 ÷ $500,000.00 = 4% of balance
| Line item | Amount |
|---|---|
| Prior-year-end balance | $500,000.00 |
| Age this year | 75 |
| RMD start age | 73 |
| Distribution period | 24.6 |
| Required minimum distribution | $20,325.20 |
| Percent of balance | 4% |
First RMD year: $265,000 balance at first RMD year (age 73, born 1950) → RMD $10,000.00 (period 26.5).
Below RMD age: Age 70 with $500,000 balance — RMDs do not start until age 73 — calculator shows no RMD until age 73.
SECURE 2.0: Born 1965, age 73 — SECURE 2.0 delays RMD start to age 75 — no RMD until age 75.
Older age: Same $500,000 balance at age 80 — higher RMD percentage as divisor shrinks → RMD $24,752.48 (5% of balance vs 4% at age 75).
Constants we use
| Parameter | What we use |
|---|---|
| RMD start age (born before 1960) | 73 |
| RMD start age (born 1960+) | 75 |
| Distribution table | IRS Uniform Lifetime Table |
| Period at age 73 | 26.5 |
| Period at age 75 | 24.6 |
| Period at age 80 | 20.2 |
| Missed RMD excise tax | 25% (10% if corrected in time) |
What we do not model on this page
We calculate a single-account RMD using the Uniform Lifetime Table only—not the Joint Life and Last Survivor Table (spouse more than 10 years younger), the Single Life Table for inherited IRAs, aggregation rules across multiple IRAs vs. per-401(k) RMDs, still-working deferral for a current employer plan, Roth IRA or Roth 401(k) accounts (no lifetime RMD), qualified charitable distributions (QCDs), income tax on the withdrawal, IRMAA or Social Security taxation impact, or the 25% missed-RMD penalty. First-RMD April 1 delay and double-withdrawal in one year are not modeled.