What is the RMD table by age?
The IRS Uniform Lifetime Table gives a factor, called the applicable denominator, for each age. You use your age on your birthday in the year, even if the birthday comes late in December. The factor falls every year, so the share you must take rises. At 73 you take 3.8% of the balance. By 90 it's 8.2%.
| Age in the year | Factor | Share of balance | RMD on $100,000 |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $3,773.58 |
| 74 | 25.5 | 3.92% | $3,921.57 |
| 75 | 24.6 | 4.07% | $4,065.04 |
| 76 | 23.7 | 4.22% | $4,219.41 |
| 77 | 22.9 | 4.37% | $4,366.81 |
| 78 | 22.0 | 4.55% | $4,545.45 |
| 79 | 21.1 | 4.74% | $4,739.34 |
| 80 | 20.2 | 4.95% | $4,950.50 |
| 82 | 18.5 | 5.41% | $5,405.41 |
| 85 | 16.0 | 6.25% | $6,250.00 |
| 88 | 13.7 | 7.3% | $7,299.27 |
| 90 | 12.2 | 8.2% | $8,196.72 |
| 95 | 8.9 | 11.24% | $11,235.96 |
| 100 | 6.4 | 15.63% | $15,625.00 |
The IRS works this example in Publication 590-B: $100,000 at age 75 ÷ 24.6 is $4,065. If you have several traditional IRAs, you figure an RMD for each, but you can take the total from any one or more of them.
When do I have to start taking RMDs?
At 73 if you were born from 1951 through 1958, and at 75 if you were born in 1960 or later. Your first RMD is for the year you reach that age, and you can wait until April 1 of the next year to take it. Every later RMD is due by December 31.
| Born | Start age | First RMD can wait until | Status of the rule |
|---|---|---|---|
| 1951 through 1958 | 73 | April 1 after the year you turn 73 | Final regulation |
| 1959 | 73 | April 1 after the year you turn 73 | Proposed regulation only |
| 1960 or later | 75 | April 1 after the year you turn 75 | Final regulation |
If you were born in 1959, the rule isn't fully settled. The law as written gives you both 73 and 75. The final regulation leaves that paragraph marked "reserved." A 2024 proposed regulation says 73, but we found no final rule as of November 2026. This calculator uses 73, because taking it early carries no excise tax risk. Confirm with your IRA custodian or a tax professional before relying on 75.
A workplace plan can differ. If you still work for the employer that runs your plan, you may be able to delay that plan's RMDs until you retire, unless you own 5% of the business. That doesn't apply to IRAs. Roth IRAs have no RMD while the original owner is alive, and neither do designated Roth accounts in a 401(k) or 403(b).
Should I delay my first RMD to April 1?
Not always, because delaying stacks two RMDs into one tax year, which can raise your tax. The second RMD is still due by December 31 of that same year, and it's based on the December 31 balance from the year before, which still includes the money you delayed.
Take someone who turns 73 in 2026 with $400,000, a 5% example return, and $35,000 of other income, filing single. Taking one RMD in each year means $15,094 and then $15,879. Delaying means $31,565 in a single year. At 2026 federal rates, the two-year tax is $3,655 on time and $3,757 if delayed.
The gap here is small because most of the income stays in one bracket. It gets larger with higher balances, which can push the doubled year into a higher bracket. Delaying can still make sense if your income will drop next year. Turn on the delay option above to test yours.
How much will my RMD be in future years, with growth?
RMDs can keep rising for years, even as they drain the account, because the factor falls faster than the balance. On $500,000 at 74 with a steady 5% example return, the RMD goes from $19,608 to $41,618 at 95. You'd withdraw $685,106 in total and still have $347,306 left. Withdrawals overtake growth for good at 81, which is when the balance starts to fall.
| Age | Dec 31 prior year | Factor | RMD | Year-end balance |
|---|---|---|---|---|
| 74 | $500,000 | 25.5 | $19,608 | $505,392 |
| 77 | $514,099 | 22.9 | $22,450 | $517,355 |
| 80 | $521,061 | 20.2 | $25,795 | $521,319 |
| 85 | $510,129 | 16.0 | $31,883 | $503,753 |
| 90 | $461,909 | 12.2 | $37,861 | $447,143 |
| 95 | $370,404 | 8.9 | $41,618 | $347,306 |
The trap is that RMDs are a floor on your income that you don't control. A large pre-tax balance can force taxable income higher in your 80s than you expected. If that's a concern, test moving some money earlier with the Roth conversion calculator, and see the effect on your full return with the income tax calculator. Your real RMD uses your actual balance each year, so the projection is a guide and not a schedule.
How does an RMD work with a younger spouse?
If your spouse is your sole beneficiary and more than 10 years younger, you use the Joint and Last Survivor table instead, which gives a larger factor and a smaller RMD. A gap of exactly 10 years doesn't count, and neither does a spouse who shares the account with another beneficiary. Publication 590-B's example: an owner of 75 and a spouse of 64 use 25.3, so $100,000 requires $3,953, against $4,065 on the uniform table.
| Owner age | Uniform | Spouse 11 years younger | Spouse 15 years younger | Spouse 20 years younger | Spouse 25 years younger |
|---|---|---|---|---|---|
| 73 | 26.5 | 27.2 | 30.1 | 34.2 | 38.6 |
| 75 | 24.6 | 25.3 | 28.3 | 32.4 | 36.7 |
| 80 | 20.2 | 20.9 | 23.8 | 27.8 | 32.0 |
| 85 | 16.0 | 16.7 | 19.5 | 23.3 | 27.4 |
What happens if I miss an RMD?
The amount you didn't take can draw a 25% excise tax. On a missed $19,608 RMD, that's $4,902. It drops to 10%, or $1,961, if you take the missed amount and file a return reflecting the tax during the correction window. You report it on Form 5329, and you can ask the IRS to waive it if the shortfall came from reasonable error and you're fixing it.
The correction window ends on the earliest of three dates: when the IRS mails a deficiency notice for the tax, when the tax is assessed, or the last day of the second tax year after the year the tax was imposed. Taking more than your RMD this year doesn't reduce next year's. A qualified charitable distribution counts toward your RMD. This tool doesn't model one.
Common questions
Does this calculator work for an inherited IRA?
No. Beneficiaries follow different rules, including the 10-year rule and different tables, and the answer depends on who you are and when the owner died. Publication 590-B covers those rules, and a tax professional can apply them to your situation.
What balance do I use for my 2026 RMD?
The balance on December 31 of the year before, so December 31, 2025 for a 2026 RMD. Your IRA custodian's year-end statement or Form 5498 shows it. Later contributions and withdrawals don't change it.
How do I figure a 2027 RMD?
The method is the same: your December 31, 2026 balance divided by the factor for your 2027 age. You won't know that balance until the year ends, so use this tool's projection as an estimate. Check the IRS's latest Publication 590-B for any changes.
Is an RMD taxed?
Generally yes, as ordinary income, except for any part that's already been taxed, such as nondeductible contributions. The tax estimate here stacks your RMD on your other income using 2026 federal brackets. State tax is a rate you enter.
Can I convert my RMD to a Roth IRA?
No. Publication 590-A says you can't convert amounts that must be distributed for the year. Take the RMD first, then you can convert other money if you choose.
Can I take my RMD monthly?
The rule sets a yearly minimum and a deadline, so you can take it in pieces as long as the year's total is met in time. This tool's projection treats it as leaving at year end, which is a simplification.
Sources
- Publication 590-B: Distributions from Individual Retirement Arrangements · Internal Revenue Service
- Retirement plan and IRA required minimum distributions FAQs · Internal Revenue Service
- 26 CFR 1.401(a)(9)-2: Distributions commencing during an employee's lifetime · Legal Information Institute
- 26 CFR 1.401(a)(9)-9: Life expectancy and Uniform Lifetime tables · Legal Information Institute
- Required Minimum Distributions (proposed rule, REG-103529-23) · Federal Register
- Publication 590-A: Contributions to Individual Retirement Arrangements · Internal Revenue Service