RMD Calculator
Calculate your Required Minimum Distribution using 2026 IRS Uniform Lifetime Tables. SECURE 2.0 updated RMD start age to 73. Avoid the 25% penalty.
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Required Minimum Distribution
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IRS Uniform Lifetime Table Divisor —
Est. Federal Tax at 22% —
Extended More scenarios, charts & detailed breakdown ▾
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This Year's RMD
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IRS Divisor (Uniform Lifetime Table) —
Estimated Federal Tax on RMD —
Estimated Next Year's RMD —
Professional Full parameters & maximum detail ▾
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Current Year RMD
Required Minimum Distribution —
IRS Divisor —
25% Penalty if RMD Missed —
Tax Impact
Taxable RMD (after QCD) —
Federal Tax Due on Taxable RMD —
Tax Saved via QCD —
Future Projections
Projected RMD in 5 Years —
How to Use This Calculator
- Enter your account balance as of December 31 of the prior year.
- Enter your age in the current calendar year.
- The calculator uses the 2026 IRS Uniform Lifetime Table to find the divisor and compute your RMD.
- Switch to Joint Life tab if your sole beneficiary spouse is 10+ years younger — you may use a smaller divisor.
- Use Professional to model a QCD strategy to reduce your taxable RMD.
Formula
RMD = Account Balance (Dec 31 prior year) ÷ IRS Life Expectancy Factor
Key 2026 divisors: Age 73 = 26.5 | Age 75 = 24.6 | Age 80 = 20.2 | Age 85 = 16.0 | Age 90 = 12.2
Example
Age 75, $500,000 IRA balance: Divisor = 24.6. RMD = $500,000 ÷ 24.6 = $20,325. At 22% tax rate: tax ≈ $4,472. If you do a $10,000 QCD, taxable RMD drops to $10,325 and tax drops to $2,272.
Frequently Asked Questions
- Under SECURE 2.0, RMDs start at age 73 if you were born between 1951 and 1959. If you were born in 1960 or later, your RMD start age is 75. The original RMD age was 70½ before the SECURE Act (2019) and then 72 before SECURE 2.0.
- Your RMD equals your account balance as of December 31 of the prior year divided by a life expectancy factor from the IRS Uniform Lifetime Table. At age 75, the divisor is 24.6; at 80, it is 20.2; at 85, it is 16.0.
- SECURE 2.0 reduced the missed RMD penalty from 50% to 25% of the amount not withdrawn. The penalty drops further to 10% if you correct the shortfall within the correction window (generally 2 years). This is reported on IRS Form 5329.
- Yes. A Qualified Charitable Distribution (QCD) directly from your IRA to a qualified charity counts toward your RMD, and the amount is excluded from your adjusted gross income. The 2026 QCD limit is $108,000 for those age 70½ or older.
- Roth IRAs have no RMDs during the owner's lifetime. Starting in 2024, Roth 401(k) accounts also have no RMDs — a SECURE 2.0 change that made Roth 401(k)s equivalent to Roth IRAs on this point.
Related Calculators
Sources & References (5) ▾
- IRS Publication 590-B — Distributions from IRAs — Internal Revenue Service
- SECURE 2.0 Act of 2022 — Division T of Consolidated Appropriations Act — U.S. Congress
- Charles Schwab — RMD Calculator and Guide — Charles Schwab
- Vanguard — Understanding Required Minimum Distributions — Vanguard
- AARP — Required Minimum Distribution (RMD) Rules — AARP