How to use the 2026 RMD calculator
- Pick your Account type and enter your Birth year. Add the Birth month only for 1949.
- Choose the Distribution year, type your Account balance from the prior December 31 and set the Expected annual return for the 20-year plan.
- If your only beneficiary is a spouse more than 10 years younger, tick that box and add the Spouse's birth year. In a workplace plan, tick the working box if it applies.
How your RMD is calculated
An RMD is the smallest yearly withdrawal the IRS requires from a traditional IRA or workplace plan once you reach your start age. It equals the prior December 31 balance divided by the distribution period for the age you reach that year in the Uniform Lifetime Table (Table III in IRS Publication 590-B). A sole-beneficiary spouse more than 10 years younger gets a longer period from Table II (Joint Life). Start ages:
| Born | RMDs start at |
|---|---|
| Before July 1, 1949 | 70½ |
| July 1, 1949 to 1950 | 72 |
| 1951 to 1959 | 73 |
| 1960 or later | 75 |
SECURE 2.0 is ambiguous for 1959 births, so this calculator follows the July 2024 IRS proposed regulations: 73.
Worked example with the default inputs
Someone born in 1953 with $500,000 in an IRA on December 31, 2025 reaches 73 in 2026. The divisor for 73 is 26.5, so the 2026 RMD is $500,000 ÷ 26.5 = $18,867.92, or 3.77% of the balance, due by April 1, 2027.
The April 1 trap in your first RMD year
Waiting until April 1 puts two RMDs in one tax year. At the default 5% return, waiting means $39,456.16 in 2027: the 2026 RMD of $18,867.92 plus about $20,588.24. Taking it on time means $18,867.92 in 2026 and about $19,811.32 in 2027. The extra income can raise your bracket and the tax on Social Security benefits, so test a double year with the tax bracket calculator before you wait.
Several accounts and taxes
Say your $500,000 sits in two IRAs, $200,000 and $300,000. Their RMDs, $7,547.17 and $11,320.75, add up to the same $18,867.92, and you may take the total from either IRA. An RMD is ordinary income, so ask your custodian to withhold tax (Form W-4R). A qualified charitable distribution sent straight from your IRA to a charity counts toward your RMD and stays out of taxable income.
Limits and edge cases
- The projection assumes one flat return and each RMD taken by December 31. To estimate a balance before RMD age, use the IRA calculator, 401(k) calculator or compound interest calculator.
- Inherited accounts, annuities inside an IRA and pre-1987 403(b) amounts follow special rules not modeled here.
RMD calculator FAQ
When do I have to start taking RMDs?
In the year you reach 73 if born from 1951 to 1959, or 75 if born in 1960 or later. The first RMD can wait until April 1 of the next year, but then you take two that year. Later RMDs are due by December 31.
What happens if I miss an RMD?
The shortfall carries a 25% excise tax, cut to 10% if you correct it within the IRS window, generally two years. Report it on Form 5329 and request a waiver if a reasonable error caused the miss.
Do Roth accounts have RMDs?
Roth IRAs have no RMDs for the original owner, and Roth 401(k) and Roth 403(b) accounts have none from 2024. Heirs of a Roth account must still take distributions.
Do I need an RMD if I am still working?
Usually not from the 401(k), 403(b) or 457(b) at the job you still hold, unless you own more than 5% of the company or your plan requires it. Those RMDs start the year you retire. IRAs and plans from former employers still need RMDs.
Can I take more than my RMD?
Yes, but the extra never counts toward a later RMD. It lowers next year's RMD balance and is taxed like any other withdrawal.
Sources: IRS Publication 590-B (2025); IRS RMD FAQs; IRS RMD comparison chart; SECURE 2.0 Act, section 107; IRS proposed regulations, July 2024 (births in 1959).