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Required minimum distribution
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Your RMD from an IRA or 401(k) using the IRS Uniform Lifetime Table.
- Age at end of 202674
- IRS divisor25.5
- Share of balance3.92%
- Monthly equivalent$1,634
| Year | Age | Start balance | Divisor | RMD |
|---|---|---|---|---|
| 2026 | 74 | $500,000 | 25.5 | $19,608 |
| 2027 | 75 | $504,412 | 24.6 | $20,505 |
| 2028 | 76 | $508,103 | 23.7 | $21,439 |
| 2029 | 77 | $510,997 | 22.9 | $22,314 |
| 2030 | 78 | $513,117 | 22 | $23,323 |
| 2031 | 79 | $514,283 | 21.1 | $24,374 |
Calculate each account type separately (IRAs can be combined, 401(k)s cannot). If your spouse is the sole beneficiary and more than 10 years younger, a different table applies. Inherited accounts use other rules.
How this calculator works
Required minimum distributions start at age 73 for people born from 1951 to 1959 and at 75 for those born in 1960 or later. Each year's RMD is last December 31's balance divided by the IRS Uniform Lifetime Table factor for your age. Missing an RMD can trigger a 25% penalty on the amount not taken, reduced to 10% if you fix it promptly.
A worked example
The example is someone born in 1952 taking a distribution for 2026. They turn 74 that year, and the IRS Uniform Lifetime Table factor for 74 is 25.5. With $500,000 in the account on December 31 of the year before, the required distribution is $500,000 divided by 25.5, which is $19,608. That is 3.92% of the balance, or about $1,634 a month.
The table projects the next five years at 5% growth. The divisor shrinks each year, so the required share rises: by age 79 the distribution is about $24,374. Change the birth year to 1962 and the calculator shows that no distribution is due yet, with the first one required for 2037, the year that person turns 75.
How to read your results
"Share of balance" shows the percentage you must take this year. It starts just under 4% and rises every year as the divisor shrinks. The projection table shows why many accounts keep growing through the first years of distributions: in the example, 5% growth is more than the roughly 4% withdrawn.
The amount is a minimum. You can always take more. Whatever you take from a traditional account is added to your taxable income for the year.
Common mistakes to avoid
- Using today's balance. The calculation uses the balance on December 31 of the previous year, even if the market has moved since.
- Combining the wrong accounts. You can add your traditional IRAs together and take the total from any of them. Each 401(k) must have its own distribution taken from that plan.
- Delaying the first one without checking the tax. You may wait until April 1 of the following year for your first distribution, but the second is due by December 31 of that same year. Two distributions in one year can push you into a higher bracket.
- Missing the deadline. The penalty is 25% of the amount you failed to take, reduced to 10% if you correct it in time.
Read the guide: Required minimum distributions explained
Common questions
At what age do required minimum distributions start?
At 73 if you were born from 1951 through 1959, and at 75 if you were born in 1960 or later.
Do Roth accounts have required minimum distributions?
Roth IRAs do not during the original owner's lifetime. Since 2024, Roth 401(k) accounts do not either. Inherited accounts follow separate rules.
Can I give my distribution to charity?
Yes. From age 70 and a half, you can send money directly from an IRA to a qualified charity as a qualified charitable distribution. It counts toward your required distribution and is not added to your taxable income. The limit for 2026 is $111,000 per person.
What if I am still working?
If you are still employed and do not own more than 5% of the company, you can usually delay distributions from that employer's 401(k) until you retire. IRAs and plans from former employers are not delayed.
Disclaimer: This calculator is for education only and is not tax, legal, or investment advice. Tax rules change often and depend on your full situation, so confirm with a CPA, enrolled agent, or licensed financial professional.
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