What it computes
A required minimum distribution (RMD) is the least you must withdraw each year from a traditional IRA, 401(k) or similar pre-tax account once you reach your start age. It equals last December 31’s balance divided by the distribution period for your age in the IRS Uniform Lifetime Table[1][4]. Enter a balance and a birth year: the calculator derives your age in 2026, checks it against the SECURE 2.0 start age for your birth year (73 for 1951–1959, 75 for 1960 or later; the 1959 age comes from IRS proposed regulations)[3][7], and shows the dollar amount and the share of the balance it represents.
Worked example
Born in 1951, you turn 75 in 2026, past your start age of 73. With $500,000 in pre-tax accounts on December 31, the divisor for age 75 is 24.6, so the RMD is $500,000 ÷ 24.6 = $20,325, about 4.07% of the balance, taxed as ordinary income[1].
The same $500,000 balance at other ages:
| Age | Divisor | RMD | % of balance |
|---|---|---|---|
| 73 | 26.5 | $18,868 | 3.77% |
| 75 | 24.6 | $20,325 | 4.07% |
| 80 | 20.2 | $24,752 | 4.95% |
| 85 | 16.0 | $31,250 | 6.25% |
| 90 | 12.2 | $40,984 | 8.20% |
| 95 | 8.9 | $56,180 | 11.24% |
The share climbs every year because the divisor shrinks; that is why a large pre-tax balance turns into a growing amount of forced taxable income late in retirement.
What it ignores
- The Joint Life and Last Survivor Table, which replaces the Uniform table when your spouse is your sole beneficiary all year and more than 10 years younger[4].
- The April 1 deferral of your first RMD, which puts two RMDs into one tax year if you use it[2].
- Inherited accounts, the still-working exception for employer plans, and qualified charitable distributions that count toward the RMD.
- Birth years before 1950, whose real start age under the pre-2020 rules could be 70½.
- The excise tax on a missed RMD and the correction window that reduces it[5].
The rule behind it
The full explanation, with sources, is in RMD table 2026: IRS Uniform Lifetime Table + RMD calculator.
See it over a full plan
If you already have a saved plan, the link only takes you to the right panel; your plan is not changed.
This tool shows how the rules work. It is not financial, tax or investment advice. See the disclaimer.
Sources
- IRS Publication 590-B: Uniform Lifetime Table (Table III) ↩
- IRS: Retirement plan and IRA required minimum distributions FAQs ↩
- 26 U.S. Code §401(a)(9)(C): required beginning date and the SECURE 2.0 "applicable age" (73/75) ↩
- 26 CFR §1.401(a)(9)-9: Life expectancy and Uniform Lifetime tables ↩
- 26 U.S. Code §4974: Excise tax on certain accumulations in qualified retirement plans ↩
- 26 CFR §1.401(a)(9)-2(b)(2): Applicable age by birth year (73 for 1951–1958, 75 for 1960 and later)
- Federal Register, July 19, 2024: Proposed RMD regulations (applicable age 73 for those born in 1959) ↩