RMD Calculator
Calculate your Required Minimum Distribution from retirement accounts
RMDs are the IRS finally collecting on the tax-deferred growth you've enjoyed for decades. Miss one and the penalty under SECURE 2.0 is 25% of the shortfall (down from 50%, but still brutal). The age moved from 70½ → 72 → 73; final regulations set age 75 for the 1960-and-later cohort, while the 1959 rule remains proposed — know your year.
Real-world scenario
70-year-old retiree, $850K Traditional IRA, RMD starts at 73
Three more years of compounding before RMDs kick in. At 73, divisor is 26.5: $850K / 26.5 ≈ $32,000 first-year RMD, taxed as ordinary income. By age 80, divisor drops to 20.2 and balance is likely larger — RMDs accelerate. Roth conversions in the 70-72 window (before RMDs start) can flatten the curve significantly.
The part most people miss
Roth IRAs have no RMDs during the owner's lifetime. Most non-spouse heirs must empty an inherited Roth by the end of the 10th year after death, with no annual RMDs before then; a surviving spouse can treat it as their own, and the owner's minor child, a disabled or chronically ill heir, or one not more than 10 years younger can stretch payouts over life expectancy. Distributions are federally tax-free once the original owner's first Roth IRA is 5 tax years old; before that, earnings withdrawn are taxable. Strategy matters.
Account Information
Sets your age and your RMD start age. The 1959 cohort follows proposed, not final, IRS guidance.
The year the RMD is for. Use the balance from December 31 of the year before.
Your age at the end of 2026: 74
Spouse Beneficiary
If your sole beneficiary is your spouse who is more than 10 years younger, you must use the Joint Life and Last Survivor Expectancy Table, which gives a lower RMD.
Your 2026 RMD
Required Minimum Distribution
$19,608
$1,634/month
Tax Impact
Penalty for Missing RMD
25% penalty ($4,902) if not taken on time. Reduced to 10% ($1,961) when the statutory correction-window requirements are met. The window can close earlier upon a notice of deficiency or assessment.
RMD Deadline
December 31, 2026. If you delayed last year's first RMD, it was due by April 1, 2026.
5-Year RMD Projection
Assumes 5% annual growth after each year's RMD withdrawal
| Year | Age | Balance | Factor | RMD |
|---|---|---|---|---|
| 2026 | 74 | $500,000 | 25.5 | $19,608 |
| 2027 | 75 | $504,412 | 24.6 | $20,505 |
| 2028 | 76 | $508,103 | 23.7 | $21,439 |
| 2029 | 77 | $510,997 | 22.9 | $22,314 |
| 2030 | 78 | $513,117 | 22.0 | $23,323 |
IRS Uniform Lifetime Table (Table III)
Age shown above, distribution period below. Your age (74) is highlighted.
RMDs apply to Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, and 457(b)s. Roth IRAs do not require RMDs during the owner's lifetime. Under SECURE 2.0 Act, RMDs Final rules set age 73 for 1951–1958 births and age 75 for 1960+ births. Proposed IRS regulations use age 73 for the unresolved 1959 cohort. This owner calculator uses the IRS Uniform Lifetime Table, or Table II when your sole beneficiary is a spouse more than 10 years younger; inherited accounts use different rules.
Sources & References
Primary references used for this content
Distributions from IRAs
IRA withdrawals and RMDs
View on irs.gov
Uniform Lifetime Table
Publication 590-B, Appendix B, Table III
View on irs.gov
RMD Age and Deadline FAQs
Current RMD timing and account rules
View on irs.gov
Contributions to IRAs
IRA contribution rules
View on irs.gov
✓4 primary sources; links re-checked on a weekly rotation by the source watcher
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.