RMD Calculator
A $500,000 IRA at 73 must pay out $18,868 in 2026, which is 3.77% of the balance on 31 December 2025. Enter your balance and birth year. The calculator reads the IRS Uniform Lifetime Table, prints the factor and the division, and tells you the deadline.
Rules and tables checked against the IRS sources on September 2, 2026. Corrections log.
What a $500,000 account must pay out at each age
| Age in the distribution year | Factor | RMD on $500,000 | Of the balance |
|---|---|---|---|
| 73 | 26.5 | $18,868 | 3.77% |
| 75 | 24.6 | $20,325 | 4.07% |
| 80 | 20.2 | $24,752 | 4.95% |
| 85 | 16 | $31,250 | 6.25% |
| 90 | 12.2 | $40,984 | 8.20% |
Uniform Lifetime Table, 26 CFR § 1.401(a)(9)-9(c), in force since 2022. The balance is the account value on 31 December of the year before.
The division is the whole calculation. The balance on the last day of the prior year, divided by the factor for the age you reach in the distribution year. The factor falls every year, so the percentage rises even when the balance does not.
The age depends on the year you were born
| Born | First RMD at | Rule |
|---|---|---|
| 1950 or earlier | 72 (or 70½ before 2020) | Already taking them |
| 1951 to 1959 | 73 | SECURE 2.0, section 107 |
| 1960 or later | 75 | SECURE 2.0, section 107 |
Born in 1953, you turned 73 in 2026, so 2026 is your first distribution year. Born in 1960, your first RMD year is 2035.
The first one is due on 1 April, and that is a trap
The first RMD may be delayed until 1 April of the year after you reach the starting age. The second is due by 31 December of that same year. Take the first one late and two distributions land in one tax year, which can push the second into a higher bracket and raise Medicare premiums two years later. Every RMD after the first is due by 31 December of its own year.
What missing it costs
The excise tax on an RMD shortfall is 25% of the amount not taken. It drops to 10% if the shortfall is withdrawn and a corrected return is filed within the correction window. In most cases that window closes at the end of the second year after the RMD was due. The authority is IRC § 4974, as amended by SECURE 2.0 § 302. The shortfall is reported on Form 5329, and the IRS may waive the tax for reasonable cause on request.
Which accounts have one
- Traditional, SEP and SIMPLE IRAs. Yes, from the starting age, whether or not you are working. IRAs may be added together and the total taken from any one of them.
- 401(k), 403(b) and 457(b) plans. Yes, calculated separately for each plan. If you are still working for that employer and own no more than 5% of it, the plan may let you wait until you retire.
- Roth IRAs. No RMD while you are alive.
- Roth 401(k) and other designated Roth accounts. No RMD from 2024 onward (SECURE 2.0, section 325).
- Inherited accounts. Different rules and, for most non-spouse heirs, a ten-year clock. See the inherited IRA page.
Three things the projection above shows
The percentage climbs from 3.77% at 73 to 4.95% at 80 and 8.20% at 90. An account earning 5% holds its value through the late 70s and starts to fall in the 80s. An RMD is a floor, not a plan. You may take more. Money you do not need can go straight to a taxable account. From 70½ it can go to charity as a qualified charitable distribution, which counts toward the RMD without counting as income.
Before 31 December, write down two things
The exact balance on the prior 31 December, from the statement. The factor for your age, from the table. That is the whole record. If the custodian's figure differs from yours, look at three things. A different balance date. An age off by one. A spouse more than ten years younger, which moves you to the Joint and Last Survivor Table. Reconcile before the money moves, because a distribution cannot be put back.
Two other questions decide more than the RMD does. Is a 72(t) series or a Roth conversion in the years before 73 worth it to shrink the balance this table is applied to? And does your state tax the distribution at all?
Frequently asked questions
What is the RMD on a $500,000 IRA?
$18,868 at 73, $20,325 at 75, $24,752 at 80 and $40,984 at 90, using the Uniform Lifetime Table and a $500,000 balance on the prior 31 December. Enter your own balance and birth year above.
How much are RMDs at age 73?
3.77% of the prior 31 December balance, because the Uniform Lifetime factor at 73 is 26.5. On $1,000,000 that is $37,736.
What is the RMD age in 2026?
73 for anyone born from 1951 to 1959, and 75 for anyone born in 1960 or later. If you turned 73 in 2025 and delayed your first RMD, it is due by 1 April 2026, and the 2026 RMD is due by 31 December 2026.
How do I calculate my RMD for 2026?
Take the account balance on 31 December 2025 and divide it by the Uniform Lifetime Table factor for the age you reach in 2026. The calculator above does the division and shows the factor it used.
What are the new RMD rules?
SECURE 2.0 moved the starting age to 73 from 2023 and to 75 for people born in 1960 or later, cut the penalty for a missed RMD from 50% to 25%, with 10% if corrected in time, and ended lifetime RMDs on Roth 401(k) accounts from 2024.
Do I have to take my RMD as one payment?
No. The requirement is the total for the year. Monthly, quarterly or a single payment all satisfy it as long as the full amount is out of the account by the deadline.
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SavingsLast calculators are educational estimates. They assume a constant average return and steady inflation; real markets are volatile and sequence-of-returns risk can shorten how long money lasts. Nothing here is financial, investment, tax, or legal advice. Consult a qualified professional before making decisions.
Printed from https://savingslast.com/rmd-calculator/ on . The figures reflect the inputs shown and the rules as published on that date.