# What is my RMD this year?

Works out your required minimum distribution (RMD) from a traditional IRA, 401(k) or 403(b) for a year: the prior year-end balance divided by the IRS Uniform Lifetime Table factor for your age.

- Page: https://www.acalculator.org/finance/rmd-calculator
- JSON spec: https://www.acalculator.org/finance/rmd-calculator.json
- Version: 832f9d62d359

## Default answer

Example with the default inputs (Year of birth 1952, Distribution year 2026, Balance on December 31 of the year before $500,000.00): At age 74 with a balance of $500,000.00, your required minimum distribution is $19,607.84.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| born | Year of birth | The year you were born. |
| year | Distribution year | The year the distribution is for (2022 or later, the years of the current IRS tables). |
| balance | Balance on December 31 of the year before | The account balance at the end of the year before the distribution year. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| rmd | Required minimum distribution | The least you must withdraw for the year: the balance divided by the applicable denominator. |
| denominator | Applicable denominator | The Uniform Lifetime Table factor for your age in the distribution year. |
| age | Age in the year | Your age at your birthday in the distribution year. |
| share | Share of the balance | The RMD as a percent of the balance. |
| monthly | A month | The RMD divided by 12. |
| startAge | RMD starting age | The age of your first RMD: 73 if born 1951 to 1959, 75 if born 1960 or later. |
| firstYear | First RMD year | The year you reach the starting age; that first RMD may wait until April 1 of the next year. |

## Method

RMD = balance on December 31 of the prior year ÷ Uniform Lifetime Table (IRS Pub 590-B Table III) factor for your age in the year.

## Assumptions

- Uses Table III, the Uniform Lifetime Table. If your spouse is the sole beneficiary and more than 10 years younger, Table II gives a smaller RMD and is not on this page.
- RMDs start at 73 for people born 1951 to 1959 and at 75 for 1960 or later (SECURE 2.0 Act). The first RMD may wait until April 1 of the next year; then two RMDs fall in that year.
- For inherited accounts, use the inherited IRA RMD calculator.
- Roth IRAs have no RMDs while the owner is alive; Roth 401(k)s have none from 2024.
- Each IRA’s RMD may be taken from any of your IRAs; each 401(k)’s RMD comes from that plan.

## Worked examples

1. born = 1951, year = 2026, balance = $100,000.00 gives age = 75, denominator = 24.6, rmd = $4,065.04. Source: IRS Publication 590-B (2025), chapter 1 example: $100,000 ÷ 24.6 = $4,065 at age 75 in 2026 (Table III).
2. born = 1953, year = 2026, balance = $500,000.00 gives age = 73, denominator = 26.5, rmd = $18,867.92, firstYear = 2026. Source: IRS Pub 590-B Table III (age 73: 26.5).
3. born = 1962, year = 2026, balance = $800,000.00 gives age = 64, rmd = $0.00, startAge = 75, firstYear = 2037. Source: SECURE 2.0 Act section 107: RMDs start at 75 for people born in 1960 or later.
4. born = 1926, year = 2026, balance = $64,000.00 gives age = 100, denominator = 6.4, rmd = $10,000.00. Source: IRS Pub 590-B Table III (age 100: 6.4).

## FAQ

### How is an RMD calculated?

Divide the account balance on December 31 of last year by the applicable denominator for your age this year from the IRS Uniform Lifetime Table (Publication 590-B, Table III). At 75 the factor is 24.6, so a $100,000 balance needs a $4,065 withdrawal.

### At what age do RMDs start?

Under the SECURE 2.0 Act, RMDs start in the year you turn 73 if you were born from 1951 to 1959, and 75 if you were born in 1960 or later. You can delay the first one until April 1 of the next year, but then you take two RMDs in that year.

### What happens if I miss an RMD?

The excise tax is 25% of the amount you should have withdrawn, or 10% if you correct it in time (IRC section 4974 as amended by SECURE 2.0). File Form 5329.

### Do Roth accounts have RMDs?

Roth IRAs have no RMDs while the owner is alive. From 2024, Roth 401(k) and 403(b) accounts have none either. Beneficiaries who inherit a Roth account do have distribution rules.

### What if my spouse is much younger?

If your spouse is the sole beneficiary and more than 10 years younger, you use the Joint and Last Survivor Table (Table II), which gives a smaller RMD. This calculator uses Table III only.

## Sources

- Internal Revenue Service, Publication 590-B (2025), Distributions from Individual Retirement Arrangements, chapter 1 and Appendix B Table III: https://www.irs.gov/publications/p590b
- Internal Revenue Service, Retirement plan and IRA required minimum distributions FAQs: https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs
- SECURE 2.0 Act of 2022 (Division T of Public Law 117-328), section 107 (RMD age 73 and 75) and section 302 (excise tax): https://www.congress.gov/bill/117th-congress/house-bill/2617