Calculate your 2026 Required Minimum Distribution (RMD) from traditional IRAs, 401(k)s, 403(b)s, and other pre-tax retirement accounts. Uses the latest IRS Uniform Lifetime Table (updated under SECURE 2.0). Enter your account balance and age to find the exact amount you must withdraw to avoid the 25% excise tax. Free, instant, no sign-up.
IRS Uniform Lifetime Table — traditional IRA, 401k & 403b
Required Minimum Distributions (RMDs) are mandatory annual withdrawals from pre-tax retirement accounts (traditional IRA, 401k, 403b, SEP-IRA, SIMPLE IRA) that the IRS requires beginning at age 73 (raised from 72 under the SECURE 2.0 Act, effective January 1, 2023). The starting age will increase to 75 for those born in 1960 or later, beginning in 2033. The RMD formula is: RMD = December 31 Prior Year Account Balance ÷ IRS Distribution Period (from Uniform Lifetime Table). For a 73-year-old with a $500,000 IRA: Distribution Period = 26.5. RMD = $500,000 ÷ 26.5 = $18,868. This amount must be withdrawn (and reported as ordinary income) by December 31 each year. The first RMD can be delayed until April 1 of the year after you turn 73, but then you must take two RMDs that year (first year's and current year's), potentially increasing your tax burden.
The penalty for failing to take your RMD was reduced from 50% to 25% under SECURE 2.0, and can be further reduced to 10% if corrected within 2 years. In 2026, Roth IRAs have NO RMDs during the owner's lifetime — a significant advantage for inherited accounts and estate planning. Roth 401(k)s were also exempt from RMDs starting in 2024 (SECURE 2.0). If you have multiple traditional IRAs, you can calculate the RMD for each separately but take the total from any one or combination of IRAs. For 401(k)s, the RMD must be taken from each 401(k) separately (you can't aggregate like IRAs). Still working at 73 and participating in your current employer's 401(k)? You may be able to delay that plan's RMD until retirement — check the "still working" exception.
Age 73: first RMD due by April 1 of the following year. All subsequent RMDs: due by December 31 each year. If you delay your first RMD to April 1, you'll take two RMDs in that same year — potentially pushing you into a higher bracket. Calculate whether taking the first RMD in December (before April 1 deadline) is more tax-efficient.
Age 73: 26.5 years. Age 74: 25.5. Age 75: 24.6. Age 76: 23.7. Age 77: 22.9. Age 78: 22.0. Age 79: 21.1. Age 80: 20.2. Age 85: 16.0. Age 90: 12.2. Age 95: 9.0. Age 100: 6.4. These distribution periods decrease each year, meaning a larger percentage of your account must be withdrawn annually as you age.
Qualified Charitable Distributions (QCDs): if you're 70½ or older, you can transfer up to $108,000/year (2026) directly from your IRA to a qualified charity — this satisfies your RMD but is NOT included in your taxable income. This is the most tax-efficient way to satisfy your RMD if you are charitably inclined and don't need the money. Reduces AGI, potentially reducing Medicare premiums (IRMAA) and SS taxability.
Converting pre-tax IRA money to Roth before age 73 reduces your future RMD amounts (Roth IRAs have no RMDs). This is most beneficial in low-income years (early retirement before Social Security). Example: converting $50,000/year from ages 62–72 at a 22% tax rate ($11,000/year tax) can significantly reduce RMDs and total lifetime taxes. A financial advisor can model the optimal Roth conversion strategy for your situation.