RMD Calculator — Required Minimum Distribution 2026
Calculate your annual Required Minimum Distribution from IRA, 401(k), or 403(b) using the 2026 IRS Uniform Lifetime Table. Avoid the 25% penalty.
What Is a Required Minimum Distribution?
The IRS requires you to withdraw a minimum amount from traditional IRAs and employer retirement plans (401k, 403b) each year starting at age 73 (75 if born after 1959). The purpose is to ensure tax-deferred retirement savings eventually get taxed.
RMD Formula
RMD = Prior year-end balance ÷ IRS life expectancy factor
The life expectancy factor comes from the IRS Uniform Lifetime Table (Publication 590-B). At age 73, the factor is 26.5. At 80, it's 20.2. The older you get, the smaller the factor — and the larger the percentage you must withdraw.
Penalty for Missing RMDs
Missing your RMD deadline triggers a 25% excise tax on the amount not withdrawn. If you fix the missed RMD within 2 years (the correction window), the penalty drops to 10%. Always take your RMD before December 31 — first-year RMDs can be delayed to April 1 of the following year.
Strategies to Reduce RMD Tax Impact
- Roth conversions before RMDs begin — convert pre-tax IRA funds to Roth while in a lower bracket
- Qualified Charitable Distribution (QCD) — donate up to $105,000/year from IRA directly to charity; counts toward RMD and is not taxable income
- Delay Social Security — lower income in early retirement years can mean lower tax on Roth conversions