RMD Calculator 2026

Q: At what age do I have to start taking RMDs?

Under SECURE 2.0: born 1951-1959, RMDs start at age 73. Born 1960+, RMDs start at age 75. Your first RMD is due by April 1 of the year after you reach your RMD age. The OBBBA (2025) did not change these thresholds.

Q: Do Roth IRAs have RMDs?

No. Roth IRAs have no RMDs for the original owner (SECURE 2.0 made permanent). Inherited Roth IRAs are subject to the 10-year depletion rule for non-spouse beneficiaries — distributions are tax-free but must be completed by the 10th year.

Q: Can I use my RMD for a charitable donation?

Yes. A Qualified Charitable Distribution (QCD) lets you transfer up to $111,000 (2026, inflation-adjusted) directly from your IRA to charity. It counts toward your RMD but is excluded from taxable income. You must be 70½ or older.

Calculate your required minimum distribution, see your multi-year schedule, and plan your tax strategy.

Your age (this year)

Age you turn in 2026

Birth year

Determines RMD start age (73 or 75)

Account balance (Dec 31, 2025)

Prior year-end balance

Account type

Filing status

For tax impact estimate

Other taxable income

Social Security, pension, etc.

Amount already withdrawn this year

For penalty check — leave 0 if planning

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RMDs are mandatory withdrawals from tax-deferred retirement accounts. Missing your RMD triggers a 25% penalty on the shortfall (10% if corrected within 2 years). Roth IRAs have no RMDs for the original owner.

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How to Use This Calculator

Tab "My RMD"

Enter your age, birth year, and account balance as of December 31 of the prior year. The calculator uses the IRS Uniform Lifetime Table (Pub 590-B, Table III) to determine your distribution period and required minimum distribution. It also estimates the federal tax impact based on your filing status and other income. If your spouse is the sole beneficiary and more than 10 years younger, your RMD may be lower — see IRS Pub 590-B Table II.

Tab "RMD Schedule"

See your year-by-year RMD projection from your current age through 25 years. The schedule shows starting balance, RMD amount, estimated federal tax, and remaining balance for each year. Adjust the growth rate to model different market scenarios. Use this to plan Roth conversions before RMDs grow larger.

Tab "Inherited IRA"

For beneficiaries who inherited a retirement account after 2019. Enter the owner's death year, age at death, and your relationship. The calculator applies the correct rule: 10-year depletion for non-spouse beneficiaries (with or without annual RMDs depending on whether the owner was already taking RMDs), spouse options (treat as own, remain as beneficiary, or rollover), or stretch distributions for Eligible Designated Beneficiaries (EDBs).

The Formulas

Required Minimum Distribution:
RMD = Account Balance (Dec 31 prior year) ÷ Distribution Period

Distribution Period (Uniform Lifetime Table, IRS Pub 590-B):
Age 73 → 26.5 years (RMD ≈ 3.77%)
Age 75 → 24.6 years (RMD ≈ 4.07%)
Age 80 → 20.2 years (RMD ≈ 4.95%)
Age 85 → 16.0 years (RMD ≈ 6.25%)
Age 90 → 12.2 years (RMD ≈ 8.20%)

RMD Start Age (SECURE 2.0):
Born 1951–1959: age 73
Born 1960+: age 75

Penalty for Missed RMD (SECURE 2.0):
25% of shortfall (reduced from 50%)
10% if corrected within 2 years

QCD (Qualified Charitable Distribution, 2026):
Up to $111,000/person ($222,000 married) direct to charity
Counts toward RMD, excluded from taxable income
Must be 70½ or older

The Uniform Lifetime Table assumes a beneficiary exactly 10 years younger. If your spouse is the sole beneficiary and more than 10 years younger, the Joint Life and Last Survivor Table (Table II) gives a longer distribution period and therefore a smaller RMD. Multiple Traditional IRAs can be aggregated — calculate each RMD separately, then withdraw the total from any one IRA. 401(k) accounts cannot be aggregated; each requires its own withdrawal.

Example

Patricia — Retired Teacher, Age 76, Married Filing Jointly

Traditional IRA balance of $420,000 as of December 31, 2025. Other income: $32,000/year (Social Security + pension). Husband is 74 (sole beneficiary, within 10 years — uses Uniform Table).

IRA balance (Dec 31, 2025)$420,000

Age in 202676

Distribution period (Table III)23.7 years

2026 RMD$17,722

RMD as % of balance4.22%

Standard deduction (MFJ + senior)$33,750

Taxable income with RMD$15,972

Federal tax on RMD~$1,917

After-tax RMD$15,805

Patricia is in the 12% bracket. She could direct $17,722 of her RMD to charity via a QCD — eliminating federal tax entirely while satisfying her RMD. The RMD Schedule tab shows that by age 90, she'll have taken $380,000+ in cumulative RMDs. Converting $50,000 to Roth now (while in the 12% bracket) would reduce her future taxable RMDs significantly.

Frequently Asked Questions

At what age do I have to start taking RMDs?▼

Under SECURE 2.0: if you were born between 1951 and 1959, RMDs begin at age 73. If born in 1960 or later, RMDs begin at age 75. The OBBBA (2025) did not change these thresholds. Your first RMD is due by April 1 of the year after you reach your RMD age — but delaying means two RMDs in one year, so most people take their first RMD by December 31 of the year they turn 73 (or 75).

How is my RMD calculated?▼

Divide your account balance as of December 31 of the prior year by the distribution period from the IRS Uniform Lifetime Table (Table III in Pub 590-B). For example, at age 75 with a $500,000 balance: $500,000 ÷ 24.6 = $20,325. If your spouse is the sole beneficiary and more than 10 years younger, you use the Joint Life Table instead, which gives a longer period and smaller RMD.

What is the penalty for missing an RMD?▼

SECURE 2.0 reduced the penalty from 50% to 25% of the shortfall. If you correct the shortfall within 2 years (by taking the missed distribution and filing Form 5329), the penalty drops further to 10%. For a $20,000 RMD that you missed entirely, the penalty is $5,000 (25%) or $2,000 (10%) if corrected promptly.

Do Roth IRAs have RMDs?▼

No — Roth IRAs have no RMDs for the original owner. SECURE 2.0 made this permanent (it also eliminated RMDs from Roth 401(k)s starting 2024). However, inherited Roth IRAs are subject to the 10-year depletion rule for non-spouse beneficiaries. The distributions are tax-free, but the account must be emptied by the 10th year after the owner's death.

Can I use my RMD for a charitable donation to reduce taxes?▼

Yes — a Qualified Charitable Distribution (QCD) lets you transfer up to $111,000 (2026 limit, inflation-adjusted) directly from your IRA to a qualified charity. The QCD counts toward your RMD but is excluded from taxable income. You must be 70½ or older. This is especially powerful if you don't itemize deductions, since you still get the tax benefit. Married couples can each do $111,000 ($222,000 total).

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