Your savings, on the IRS clock.
Retirement accounts like traditional IRAs and 401(k) plans give tax advantages while you save, but the funds can't stay sheltered forever. A rmd calculator 2026 estimates your mandatory annual withdrawal using last year's balance, your age in 2026, and the correct IRS life‑expectancy factor — so you know the number before you call your provider.
What is a required minimum distribution?
A required minimum distribution — an RMD — is the minimum amount that generally must be withdrawn from certain retirement accounts during a calendar year. The IRS requires account owners to begin RMDs after reaching the applicable age; under current rules, many begin at 73, with the starting age scheduled to rise to 75 for certain younger individuals based on birth year.
Not a ceiling — a floor
An RMD is not a maximum withdrawal limit. You can withdraw more than the calculated amount, but the extra normally can't be carried forward to reduce next year's requirement.
A quick estimate, not the final word
The purpose of an RMD calculator is to give you a fast estimate before the withdrawal is actually requested from a bank, brokerage, or retirement plan administrator.
How the RMD calculator 2026 works
The prior year‑end value is used because the final 2026 balance won't be known until the year ends. The distribution period comes from an IRS life‑expectancy table and generally gets smaller as the account owner ages — so even when the balance stays flat, the required withdrawal percentage tends to increase over time.
For most account owners calculating a lifetime RMD, the Uniform Lifetime Table (Table III) is used. A different table applies when the spouse is the sole beneficiary and more than ten years younger.
Information needed to calculate an RMD
Inherited retirement accounts can follow different distribution rules — a normal lifetime RMD calculator shouldn't be used for an inherited IRA unless it specifically supports beneficiary calculations.
Selected 2026 distribution factors
These figures apply in common situations where the spouse is not the sole beneficiary or is not more than ten years younger. Use the official factor, not the rounded percentage, for your final calculation.
| Age in 2026 | Distribution Period | Approx. Withdrawal Rate |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
A 75-year-old with a $500,000 IRA balance
The account owner may withdraw the amount at once or through several payments during the year, as long as the full required amount is distributed by the applicable deadline. The IRS provides a similar example: a 75-year-old with a $100,000 prior‑year balance divided by 24.6 yields a 2026 RMD of approximately $4,065.
Which accounts have RMD requirements?
Generally subject to RMDs
Traditional IRAs, SEP IRAs, SIMPLE IRAs, and many employer‑sponsored plans — including traditional 401(k), 403(b), and profit‑sharing accounts. Traditional IRA owners must generally begin distributions after the applicable starting age even if still working. Employer‑plan participants may sometimes delay until retirement, though this exception usually doesn't apply to anyone owning more than 5% of the sponsoring business.
Not subject to lifetime RMDs
Roth IRAs do not require lifetime RMDs for their original owners. Designated Roth accounts inside 401(k) and 403(b) plans are also exempt while the account owner is alive. Beneficiaries, however, may still face distribution requirements after the owner's death.
What is the 2026 RMD deadline?
Most annual RMDs for 2026 must be completed by December 31, 2026. Special timing applies to the very first required distribution.
Delaying the first distribution does not extend the deadline for the second one — someone who postpones their first RMD until the following April may need to take both the delayed first RMD and the second RMD in the same calendar year, which can increase taxable income for that year. For example, someone who turns 73 in 2026 may take the first RMD by April 1, 2027, while their 2027 RMD would still normally be due by December 31, 2027.
Calculating RMDs across several accounts
An RMD must normally be calculated separately for each traditional IRA. After calculating the requirement for every eligible IRA, an account owner may generally combine the IRA amounts and withdraw the total from one or more traditional IRAs.
Employer‑sponsored plans usually work differently — a separate RMD generally must be calculated and withdrawn from each 401(k) plan, and a distribution from one 401(k) normally cannot satisfy the requirement of a different one. Because aggregation rules vary by account type, confirm your withdrawal method with the retirement account provider or a qualified tax professional.
Are RMD withdrawals taxable?
An RMD from a traditional retirement account is generally included in taxable income, except for any portion representing previously taxed basis. The withdrawal can affect total taxable income, Medicare‑related costs, tax credits, and the taxation of other retirement income.
The calculator result shows how much may need to be withdrawn — it does not necessarily show the final after‑tax amount available for spending. Withholding can be requested when the withdrawal is processed, and the appropriate amount depends on total income, deductions, and your broader tax situation. An RMD also cannot normally be rolled into another tax‑deferred account; it must first be removed as the required distribution before any remaining eligible amount is considered for a rollover.
The cost of a missed RMD
The IRS states the tax may equal 25% of the amount that should have been distributed but wasn't. The rate may be reduced to 10% when the shortage is corrected within the permitted correction period and reporting requirements are satisfied. Form 5329 may be required to report the missed distribution and related tax. Anyone who discovers a missed or insufficient RMD should address it promptly rather than waiting for the next normal withdrawal.
Common RMD calculator errors
- ⚠️Using the wrong balance. For a 2026 calculation, the starting figure is the account value recorded on December 31, 2025 — not the current balance.
- ⚠️Using the wrong age. The factor is based on the age the owner reaches during 2026, not the age on December 31, 2025.
- ⚠️Wrong table selection. When the spouse is the sole beneficiary and more than ten years younger, the Joint and Last Survivor Table generally produces a different factor than the Uniform Lifetime Table.
- ⚠️Treating inherited accounts as normal IRAs. Beneficiary rules depend on the owner's date of death, beneficiary type, and whether the required beginning date had been reached.
Get your 2026 required withdrawal in seconds.
Enter your December 31, 2025 balance and your age in 2026 for an IRS‑aligned estimate before you contact your provider.
Open the RMD Calculator 2026 →Questions people ask about their RMD
Use the eligible retirement account balance recorded at the end of December 31, 2025, subject to any special adjustments required by IRS rules.
Many retirement account owners currently begin RMDs at age 73. A later starting age of 75 applies to certain younger individuals based on their birth year.
Yes. The RMD is a minimum rather than a maximum. However, an additional withdrawal does not normally reduce the following year's required distribution.
Designated Roth accounts generally do not require lifetime RMDs while the original owner is alive. Distribution rules may apply after the owner's death.
You generally calculate the RMD separately for each traditional IRA, but you may usually withdraw the combined amount from one or more of those IRAs.
Not necessarily. Inherited IRAs can follow different rules, so a calculator designed specifically for beneficiaries may be required.
A regular 2026 RMD is generally due by December 31, 2026. A first RMD may qualify for an extended deadline, but postponing it can result in two distributions during the following year.