RMD Calculator 2026
Required Minimum Distributions at age 73 (rising to 75 in 2033 per SECURE 2.0 §107)
Last updated: November 2025 · Source: IRS Uniform Lifetime Table (Treas. Reg. §1.401(a)(9)-9) and SECURE 2.0 Act
RMD Inputs
Your first RMD year is age 73 (born 1953).
Aggregate all Traditional IRA balances as of 12/31/2025.
Use Joint Life and Last Survivor Expectancy Table
Used only for the 10-year projection table.
RMD deadline: December 31, 2026
Your first RMD may be delayed to April 1 of the following year, but doing so means taking two RMDs in one tax year (potentially pushing you into a higher bracket and Medicare IRMAA tier). Missing an RMD triggers a 25% excise tax (reduced to 10% if corrected within 2 years).
10-Year RMD Projection (5% return)
| Year | Age | Starting Balance | Divisor | RMD |
|---|---|---|---|---|
| 2026 | 73 | $500,000 | 26.5 | $18,868 |
| 2027 | 74 | $505,189 | 25.5 | $19,811 |
| 2028 | 75 | $509,646 | 24.6 | $20,717 |
| 2029 | 76 | $513,375 | 23.7 | $21,661 |
| 2030 | 77 | $516,300 | 22.9 | $22,546 |
| 2031 | 78 | $518,441 | 22.0 | $23,566 |
| 2032 | 79 | $519,620 | 21.1 | $24,627 |
| 2033 | 80 | $519,743 | 20.2 | $25,730 |
| 2034 | 81 | $518,714 | 19.4 | $26,738 |
| 2035 | 82 | $516,575 | 18.5 | $27,923 |
IRS Uniform Lifetime Table (2022+)
Used for most account owners. Joint Life table applies only when spouse is sole beneficiary and more than 10 years younger.
| Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|
| 72 | 27.4 | 82 | 18.5 | 92 | 10.8 |
| 73 | 26.5 | 83 | 17.7 | 93 | 10.1 |
| 74 | 25.5 | 84 | 16.8 | 94 | 9.5 |
| 75 | 24.6 | 85 | 16 | 95 | 8.9 |
| 76 | 23.7 | 86 | 15.2 | 96 | 8.4 |
| 77 | 22.9 | 87 | 14.4 | 97 | 7.8 |
| 78 | 22 | 88 | 13.7 | 98 | 7.3 |
| 79 | 21.1 | 89 | 12.9 | 99 | 6.8 |
| 80 | 20.2 | 90 | 12.2 | 100 | 6.4 |
| 81 | 19.4 | 91 | 11.5 | 101 | — |
Understanding Required Minimum Distributions
SECURE 2.0 §107: RMD Age Rising
Under the SECURE 2.0 Act of 2022, the RMD beginning age was raised from 72 to 73 starting in 2023, and rises again to 75 starting in 2033. The cutoff is by birth year: born 1950 or earlier started RMDs at 72; born 1951 to 1959 start at 73; born 1960 or later start at 75. Your first RMD is due by April 1 of the year following the year you reach the applicable age. Subsequent RMDs are due by December 31 each year.
How the RMD Is Calculated
RMD = prior-year December 31 account balance / IRS table divisor for your age. Most account owners use the Uniform Lifetime Table. If your sole beneficiary is a spouse more than 10 years younger, use the Joint Life and Last Survivor Expectancy Table (longer divisor, smaller RMD). The first-year RMD divisor at age 73 is 26.5, so the RMD is about 3.77% of the balance.
Aggregation Rules
You may aggregate Traditional IRA RMDs and take them from any one IRA. 403(b) accounts aggregate among themselves but not with IRAs. 401(k), 457(b), and other employer plans must each take their own RMD separately, they do not aggregate with anything. Inherited IRAs are calculated and taken separately for each decedent.
Qualified Charitable Distributions (QCDs)
IRA owners age 70.5 or older may direct up to $108,000 in 2025 (about $115,000 in 2026, indexed) per year directly from an IRA to a qualified public charity. The QCD counts toward your RMD, is excluded from gross income (better than an itemized deduction), and does not raise AGI or push you into a higher Medicare IRMAA tier. QCDs are only available from Traditional IRAs (not 401(k) or other employer plans).
Penalty for Missing an RMD
SECURE 2.0 §302 cut the missed-RMD excise tax from 50% to 25%. If you correct the shortfall within the 2-year correction window by withdrawing the missed amount and filing Form 5329, the penalty drops further to 10%. You can also request a waiver by attaching a reasonable-cause letter to Form 5329.
Frequently Asked Questions
What is the penalty for missing an RMD?
SECURE 2.0 §302 reduced the excise tax from 50% to 25%. Correct the shortfall within a 2-year window by withdrawing the missed amount and filing Form 5329 and the penalty drops further to 10%. You can also request a waiver for reasonable cause.
Can I aggregate RMDs across multiple retirement accounts?
IRAs aggregate: calculate each IRA's RMD and take the total from any one. 403(b)s aggregate among themselves. 401(k), 457(b), and other employer plans do NOT aggregate, each must take a separate RMD. Inherited IRAs aggregate only with other inherited IRAs from the same decedent.
What is a Qualified Charitable Distribution (QCD)?
A QCD lets IRA owners 70.5+ send up to $108,000 in 2025 (about $115,000 in 2026, indexed) per year directly from an IRA to a qualified public charity. It counts toward your RMD, is excluded from gross income, and does not raise AGI or affect Medicare IRMAA tiers. Limited to Traditional IRAs.
Are Roth IRAs subject to RMDs?
No, Roth IRAs are exempt from RMDs during the original owner's lifetime. Inherited Roth IRAs are generally subject to the 10-year rule. Designated Roth accounts in 401(k) plans WERE subject to RMDs until SECURE 2.0 §325 eliminated them effective 2024.
What is the 10-year rule for inherited IRAs?
For most non-spouse beneficiaries of an owner who died on or after Jan 1, 2020, the entire inherited IRA must be distributed by Dec 31 of the 10th year after death. Final 2024 regs confirmed that if the decedent had already started RMDs, the beneficiary must also take annual RMDs in years 1 through 9 in addition to draining by year 10. Eligible Designated Beneficiaries may still use the lifetime stretch.
When does the RMD age rise to 75?
SECURE 2.0 §107 raised the RMD age from 72 to 73 in 2023 and again from 73 to 75 in 2033. Born 1951 to 1959, first RMD at 73; born 1960 or later, first RMD at 75.