What age do RMDs start in 2026?

Under SECURE 2.0: age 73 if born 1951 to 1959, age 75 if born 1960 or later. Roth IRAs have NO lifetime RMDs for the original owner. Inherited IRAs follow separate 10-year rules under SECURE Act.

How are RMDs calculated?

RMD = prior-year December 31 balance ÷ life-expectancy divisor from the IRS Uniform Lifetime Table. At age 73, the divisor is 26.5 (so RMD ≈ 3.77% of balance). At age 90, the divisor drops to 12.2 (RMD ≈ 8.2%). The calculator runs this year by year through your planning horizon.

What is the SECURE 2.0 RMD age?

73 for those born 1951 to 1959, 75 for those born 1960 or later. The age rose from 72 to 73 on January 1, 2023; age 75 first applies in 2035, the year people born in 1960 turn 75. This buys an extra year of Roth-conversion runway for anyone in those birth years.

What's the penalty for missing an RMD?

Under SECURE 2.0: 25% of the amount not withdrawn (reduced from 50% pre-2023), or 10% if corrected within 2 years. The CPA fix is to file Form 5329 with a reasonable-cause statement: the IRS can waive the penalty when the shortfall came from reasonable error and you are taking steps to fix it.

Can Roth conversions reduce my RMDs?

Yes, every dollar you convert from Traditional to Roth permanently lowers your Traditional balance, which lowers all future RMDs. Roth IRAs themselves have no RMDs for the original owner. This is the single largest lever for managing the RMD tax bomb. Our Roth Conversion Calculator runs the math.

Does the RMD amount grow over time?

Yes, the divisor drops every year (your life expectancy shortens), so the percentage of your balance forced out keeps rising even before market growth. At 73 it's 3.77%; at 85 it's 6.25%; at 92 it's 8.85%. This is why RMDs become tax-bracket-distorting in your 80s and 90s if you don't pre-convert.

2026 · SECURE 2.0 RULES

RMD Calculator: How Much Are You
Required to Withdraw?

Free Zoom class: What changes for you in 2027. See the dates.

By Hans Goldstein, founder, Retirement Literacy Foundation · Updated October 3, 2026

Short answerYour 2026 required minimum distribution is your December 31, 2025 balance divided by the IRS Uniform Lifetime Table factor for your 2026 age. At 73 the factor is 26.5, so a $500,000 IRA requires $18,868. RMDs start at 73 if you were born 1951 to 1959 and at 75 if you were born in 1960 or later.

See your Required Minimum Distribution for this year and the next decade. Understand how RMDs grow and what they'll cost in taxes before you're surprised.

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Your Information

Enter your details to calculate your RMD. Leave optional fields blank if they don't apply.

Personal Details

Date of birth

Account type

Account Balance

Balance as of Dec 31, 2025

Expected annual growth rate

Marginal tax rate (for tax estimate)

Spouse (optional, for Joint Life Table)

Filing status

The Joint Life Table only applies if your spouse is your sole beneficiary and more than 10 years younger.

SECURE 2.0 Act: RMD start age is 73 if you were born 1951 to 1959, and 75 if born 1960 or later. If you haven't reached your RMD age yet, we'll show when your first RMD is due and project forward from there.

Your RMD Results

Updates live as you type. Uses IRS Uniform Lifetime Table (Pub 590-B).

2026 Required Minimum Distribution

0.00% of balance

Your age in 202673

RMD start age (SECURE 2.0)73

First RMD year2026

Life expectancy factor26.5

Account balance used$500,000

Monthly equivalent$0

Estimated tax on RMD$0

After-tax RMD amount$0

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10-Year RMD Projection

Year	Age	Balance	RMD	%	Tax Est.	Cumul. Tax

Enter your date of birth and account balance to see your RMD calculation.

What you're looking at, in plain English

The number above is your Required Minimum Distribution (RMD): the chunk of your IRA or 401(k) the IRS forces you to withdraw this year, taxed as ordinary income.

Why this exists

After age 73 (or 75 if you were born in 1960 or later), the government doesn't let your retirement account grow tax-deferred forever. It forces you to start withdrawing whether you need the money or not. Every dollar you pull out gets added to your income and taxed at your regular bracket.

How it's calculated

Last December 31's account balance divided by an IRS life-expectancy factor that shrinks every year you age, meaning you have to take out a bigger and bigger percentage as you get older:

At age 75, the factor is ~24.6 → roughly 4% of the balance.
At age 85, ~16 → roughly 6%.
At age 95, ~8.9 → over 11%.

The 10-year projection table

Shows what your RMDs will likely look like as you age and your balance changes. Notice they grow over time. That's the IRS slowly accelerating the drain. The cumulative tax column shows the total federal tax bill across all 10 years.

The main strategy to shrink RMDs

Do Roth conversions in your 60s, before the RMD faucet turns on. Every dollar you move from IRA to Roth in your 60s is one less dollar the IRS can force out of you in your 70s and 80s. Our Roth Conversion Optimizer runs the math.

Don't miss an RMD. The penalty is 25% of the missed amount (10% if you fix it within two years). Set a calendar reminder.

Related free tool: see how long your savings last.

Hans Goldstein, Retirement Literacy Foundation

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Enter your info below and we'll email you a personalized copy of your 2026 RMD report: this year's distribution, 10-year projection, and estimated tax impact. Hans will also include 1-2 educational notes on how the publicly available IRS rules apply to your numbers. Free. No pitch.

What Happens Next

Hans will personally review your RMD situation and email you within 24 hours with 1-2 educational notes on the math behind the tax impact of your withdrawals. This is free educational math help from a 501(c)(3) nonprofit, not a financial advisor relationship, not a recommendation, not a sales call.

Understanding Required Minimum Distributions

Required share of the December 31 balance, ages 73 to 90 (100 divided by the IRS divisor). Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime Table). Education only.

What is a Required Minimum Distribution (RMD)?

An RMD is the minimum amount you must withdraw from your tax-deferred retirement accounts (Traditional IRA, 401(k), 403(b), TSP) each year once you reach your RMD start age. The IRS requires these withdrawals so they can collect taxes that were deferred when you contributed. The amount is calculated by dividing your account balance by a life expectancy factor from IRS tables.

When do RMDs start under SECURE 2.0?

Under the SECURE 2.0 Act: if you were born 1951-1959, RMDs begin at age 73. If born 1960 or later, RMDs begin at age 75. Your first RMD must be taken by April 1 of the year after you turn your RMD age, but waiting means taking two RMDs in one year (which could push you into a higher tax bracket).

What happens if I don't take my RMD?

The penalty for missing an RMD was reduced by SECURE 2.0 from 50% to 25% of the amount not withdrawn (or 10% if corrected promptly). It's still a steep penalty, which is why tracking your RMDs is important.

Can I reduce the tax impact of RMDs?

Several strategies exist: Qualified Charitable Distributions (QCDs) let you send up to $111,000 (2026 limit) directly to charity from your IRA, satisfying your RMD without adding to taxable income. Roth conversions before RMD age can reduce future RMDs. Strategic withdrawal timing in lower-income years can also help.

What about the Joint Life Table?

If your spouse is your sole beneficiary and is more than 10 years younger, you can use the Joint Life and Last Survivor Expectancy Table instead of the Uniform Lifetime Table. This gives a larger divisor, resulting in a smaller RMD. This calculator flags when you may qualify.

RMD factors by age

IRS Uniform Lifetime Table, ages 73 to 85

Age	Divisor	Share of balance	RMD on $500,000
73	26.5	3.77%	$18,868
74	25.5	3.92%	$19,608
75	24.6	4.07%	$20,325
76	23.7	4.22%	$21,097
77	22.9	4.37%	$21,834
78	22.0	4.55%	$22,727
79	21.1	4.74%	$23,697
80	20.2	4.95%	$24,752
81	19.4	5.15%	$25,773
82	18.5	5.41%	$27,027
83	17.7	5.65%	$28,249
84	16.8	5.95%	$29,762
85	16.0	6.25%	$31,250

Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime), checked October 3, 2026. Percent and dollar columns calculated by the Retirement Literacy Foundation.

RMD Calculator: How Much Are You
Required to Withdraw?