Required distributions
What is my required minimum distribution?
Enter your birth year and tax-deferred balance to see when RMDs begin, how much the first one is, and how the required percentage climbs each year.
Last reviewed: September 4, 2026 · model build 20260906-05 · 2026 federal parameters
When RMDs start
| Birth year | RMD start age |
|---|---|
| 1950 or earlier | 72 (70½ if born before July 1949) |
| 1951–1959 | 73 |
| 1960 or later | 75 |
The first RMD may be deferred to April 1 of the following year; every later RMD is due by December 31. Deferring puts two distributions in one tax year.
Worked example
Born 1955, age 71 now, $800,000 in tax-deferred accounts earning 5% after fees. The first RMD is for 2028 at age 73: the projected balance of about $878,000 divided by 26.5 gives about $33,100 (3.77%). By age 80 the divisor is 20.2 and the RMD is about $44,400 (4.95%). The percentage reaches 6.25% at 85 and 8.2% at 90.
How the calculation works
RMD = prior December 31 balance ÷ Uniform Lifetime Table divisor for your age that year. Divisors: 73 → 26.5, 75 → 24.6, 80 → 20.2, 85 → 16.0, 90 → 12.2, 95 → 8.9, 100 → 6.4. The calculator projects the balance forward using your return and fee assumptions and shows the tax at the rate you enter.
Situations not covered
- Spouse who is the sole beneficiary and more than 10 years younger (Joint Life and Last Survivor table, larger divisor).
- Inherited IRAs and workplace plans (10-year rule or Single Life table).
- The still-working exception for a current employer’s plan; the rule that 401(k) RMDs cannot be aggregated with IRA RMDs.
- Qualified charitable distributions (up to $111,000 per person in 2026), which satisfy the RMD without adding taxable income.
- Roth IRAs and Roth 401(k)s, which have no lifetime RMD.
Missing an RMD carries a 25% excise tax, reduced to 10% if corrected promptly.
Confirm any decision with an official Social Security statement, your plan custodian, and a qualified adviser. See the methodology and changelog for every rule the model applies.
Frequently asked questions
What is the RMD age in 2026?
People born in 1951–1959 start at 73; people born in 1960 or later start at 75. Anyone born in 1950 or earlier has already started.
How do I calculate my RMD?
Divide the account balance on December 31 of the prior year by the Uniform Lifetime Table factor for your age this year — 26.5 at 73, for example.
Can I take my first RMD the following year?
Yes, the first one can be deferred to April 1 of the year after you reach the start age, but the second is still due that December, so two distributions land in one tax year.
How can I reduce future RMDs?
Roth conversions before RMDs begin move money out of the tax-deferred balance; qualified charitable distributions satisfy the RMD without taxable income once you are 70½. The Roth conversion calculator shows the current-year tax cost.