Required Minimum Distribution Calculator 2026
Calculate your RMD from retirement accounts under current IRS rules.
Account & Owner Info
RMDs Not Yet Required
2 years until age 73
Based on birth year 1955 — SECURE Act 2.0 rules
Disclaimer
- SECURE Act 2.0: RMD age is 73 (born 1951-1959) or 75 (born 1960+).
- Roth IRAs have no RMDs for the original owner.
- Consider a Qualified Charitable Distribution (QCD) to reduce taxes.
What Is a Required Minimum Distribution?
The IRS doesn't let you defer taxes on retirement accounts forever. Once you reach a certain age, you must begin taking Required Minimum Distributions from Traditional IRAs, 401(k)s, 403(b)s, and similar pre-tax accounts. The RMD is calculated by dividing your account balance (as of December 31 of the prior year) by a life expectancy factor from IRS tables.
SECURE Act 2.0 — When RMDs Begin
| Birth Year | RMD Starting Age |
|---|---|
| 1950 or earlier | 72 |
| 1951 – 1959 | 73 |
| 1960 or later | 75 |
Your first RMD is due by April 1 of the year following the year you reach the starting age. All subsequent RMDs are due by December 31 each year. Delaying your first RMD to April means taking two distributions in one year — which could push you into a higher tax bracket.
How RMDs Are Calculated
The IRS provides two life expectancy tables. The Uniform Lifetime Table applies to most people. If your sole beneficiary is a spouse who is more than 10 years younger, you use the Joint Life and Last Survivor Expectancy Table, which produces a smaller RMD (and lower tax bill). The divisor shrinks each year, meaning your RMD percentage rises as you age.
Penalties for Missing RMDs
Before SECURE Act 2.0, the penalty for missing an RMD was a brutal 50% excise tax. The law reduced it to 25%, and to just 10% if you correct the shortfall within two years. Still, a 25% penalty on a $20,000 RMD costs $5,000 — so don't miss the deadline.
Roth IRAs and RMDs
Roth IRAs have no RMDs during the owner's lifetime. Starting in 2024, Roth 401(k)s are also exempt from RMDs thanks to SECURE Act 2.0. This makes Roth accounts the most tax-efficient vehicle for wealth transfer — your money can compound tax-free indefinitely.
Strategies to Minimize RMD Tax Impact
- Roth conversions before RMD age reduce future taxable RMDs
- Qualified Charitable Distributions (QCDs) — donate up to $105,000 directly from your IRA to charity, satisfying your RMD without increasing taxable income
- Roth 401(k) rollovers to Roth IRA eliminate workplace plan RMDs
- Stagger withdrawals across years to stay in lower tax brackets
Frequently Asked Questions
Do I have to take RMDs from every retirement account separately?
For IRAs, you calculate the RMD for each account separately but can withdraw the total from any one (or combination) of your IRAs. For 401(k)s, each plan's RMD must be taken from that specific plan — you cannot aggregate across different employer plans.
What if I'm still working past my RMD age?
If you're still employed and don't own more than 5% of the company, you can delay RMDs from your current employer's 401(k) until you actually retire. This exception does not apply to IRAs or previous employers' plans — those RMDs must still be taken on schedule.