RMD Calculator (2026 Uniform Lifetime Table)
Enter your age or birth year and your December 31 account balance to calculate your required minimum distribution using the IRS Uniform Lifetime Table.
Last verified: against the Uniform Lifetime Table (eCFR).
How the RMD is calculated
Divide the account balance on December 31 of the previous year by the distribution period for your age in the IRS Uniform Lifetime Table. The full table is on our RMD table page.
The April 1 rule for your first RMD
You must begin receiving required minimum distributions by April 1 of the year following the year you reach the age 73.
First RMD due by April 1 of the year after the year you reach the applicable age (73); subsequent RMDs due by December 31 each year. If you delay the first RMD into the following year, you must take two RMDs that year: the delayed first one by April 1 and the second by December 31. Both count as taxable income in the same year, which can raise your tax bracket and your Medicare IRMAA two years later.
Which age applies to you
| Date of birth | RMD age |
|---|---|
| before July 1, 1949 | 70 1/2 |
| July 1, 1949 through December 31, 1950 | 72 |
| January 1, 1951 through December 31, 1959 | 73 |
| January 1, 1960 or later | 75 |
Frequently asked questions
Which balance do I use?
Your account balance on December 31 of the year before the distribution year. For a 2026 RMD, use the December 31, 2025 balance. Add up all traditional IRAs; each 401(k) is calculated separately.
When is the first RMD due?
First RMD due by April 1 of the year after the year you reach the applicable age (73); subsequent RMDs due by December 31 each year. Reach 73 in 2026 -> first RMD due April 1, 2027; second RMD due December 31, 2027.
What is the penalty for missing an RMD?
The excise tax is 25% of the amount not withdrawn, reduced to 10% if you correct it within two years (SECURE 2.0 Act). File Form 5329 and you can request a waiver for reasonable cause.
Do Roth IRAs have RMDs?
No. Roth IRAs have no lifetime RMDs for the original owner. Starting in 2024, Roth 401(k) accounts also have no lifetime RMDs.
What if my spouse is more than 10 years younger?
If your spouse is your sole primary beneficiary and more than 10 years younger, use the IRS Joint Life and Last Survivor Expectancy Table instead. It gives a longer period and a smaller RMD. This calculator uses only the Uniform Lifetime Table.
Sources
Calculators run in your browser; nothing you enter is sent to us. Results are estimates for planning only and are not financial, tax or legal advice. See the disclaimer.