Year by year
$500,000.00 at the start, born in 1953, growing 5% a year.
| Year | Divide by | RMD | Balance after |
|---|---|---|---|
| 2026 (age 73) | 26.5 | $18,867.92 | $506,132.08 |
| 2027 (age 74) | 25.5 | $19,848.32 | $511,590.36 |
| 2028 (age 75) | 24.6 | $20,796.36 | $516,373.52 |
| 2029 (age 76) | 23.7 | $21,787.91 | $520,404.29 |
| 2030 (age 77) | 22.9 | $22,725.08 | $523,699.42 |
| 2031 (age 78) | 22 | $23,804.52 | $526,079.88 |
| 2032 (age 79) | 21.1 | $24,932.70 | $527,451.17 |
| 2033 (age 80) | 20.2 | $26,111.44 | $527,712.29 |
| 2034 (age 81) | 19.4 | $27,201.66 | $526,896.24 |
| 2035 (age 82) | 18.5 | $28,480.88 | $524,760.17 |
| 2036 (age 83) | 17.7 | $29,647.47 | $521,350.71 |
| 2037 (age 84) | 16.8 | $31,032.78 | $516,385.47 |
| 2038 (age 85) | 16 | $32,274.09 | $509,930.65 |
| 2039 (age 86) | 15.2 | $33,548.07 | $501,879.11 |
| 2040 (age 87) | 14.4 | $34,852.72 | $492,120.35 |
| 2041 (age 88) | 13.7 | $35,921.19 | $480,805.18 |
| 2042 (age 89) | 12.9 | $37,271.72 | $467,573.72 |
| 2043 (age 90) | 12.2 | $38,325.71 | $452,626.69 |
| 2044 (age 91) | 11.5 | $39,358.84 | $435,899.18 |
| 2045 (age 92) | 10.8 | $40,361.04 | $417,333.10 |
Only the first row is exact, because it uses a balance you know. Later rows assume the return you entered and that you take exactly the RMD at the end of each year.
Results are estimates for planning. They are not financial, tax or legal advice. Confirm your RMD with your account provider.
How an RMD is calculated
The distribution period comes from the IRS Uniform Lifetime Table. "Your age this year" is the age you reach on your birthday in the RMD year, whenever in the year that birthday falls. The period gets shorter every year, so the share of the account you must take out rises: 3.77% at 73, 4.95% at 80, 6.25% at 85, 8.20% at 90 and 11.24% at 95.
The Uniform Lifetime Table
| Age | Period | Age | Period | Age | Period |
|---|---|---|---|---|---|
| 72 | 27.4 | 82 | 18.5 | 92 | 10.8 |
| 73 | 26.5 | 83 | 17.7 | 93 | 10.1 |
| 74 | 25.5 | 84 | 16.8 | 94 | 9.5 |
| 75 | 24.6 | 85 | 16.0 | 95 | 8.9 |
| 76 | 23.7 | 86 | 15.2 | 96 | 8.4 |
| 77 | 22.9 | 87 | 14.4 | 97 | 7.8 |
| 78 | 22.0 | 88 | 13.7 | 98 | 7.3 |
| 79 | 21.1 | 89 | 12.9 | 99 | 6.8 |
| 80 | 20.2 | 90 | 12.2 | 100 | 6.4 |
| 81 | 19.4 | 91 | 11.5 | 101 | 6.0 |
Source: IRS Publication 590-B, Appendix B, Table III. The table continues to age 120 and over, where the period is 2.0; the calculator uses every row. Last checked November 13, 2026.
This table applies to account owners. It does not apply if your spouse is your only beneficiary and is more than 10 years younger than you: then the IRS Joint Life and Last Survivor Table gives a longer period and a smaller RMD. Inherited accounts follow different rules again. This calculator covers neither case; both are in Publication 590-B.
When RMDs start
| Year of birth | RMDs start at |
|---|---|
| 1950 or earlier | already started (70½ or 72) |
| 1951 to 1959 | 73 |
| 1960 or later | 75 |
These ages were set by the SECURE 2.0 Act of 2022 and the Treasury regulations published on July 19, 2024 (Federal Register, T.D. 10001). The law was unclear for people born in 1959; a regulation proposed on the same date sets their age at 73, and this calculator follows it.
If you are still working, a workplace plan such as a 401(k) may let you put off RMDs from that plan until you retire, unless you own 5% or more of the business. That exception never applies to IRAs. The IRS covers these points in its RMD questions and answers.
Worked examples
$500,000 at age 73
Born in 1953, you reach 73 in 2026. The period for 73 is 26.5, so the RMD is 500,000 ÷ 26.5 = $18,867.92, about $1,572.33 a month. It is your first RMD, so it can be taken as late as April 1, 2027.
$300,000 at age 80
The period for 80 is 20.2. 300,000 ÷ 20.2 = $14,851.49.
Following the account for 20 years
Start with $500,000 at 73 and a steady 5% return, taking only the RMD each year. The RMD climbs every year, from $18,867.92 at 73 to $42,128.86 at 95. The balance keeps rising for a while, peaking at $527,712.29 at age 80, because early RMDs are smaller than a 5% return. By 95 it is down to $351,565.31. RMDs are designed to draw an account down slowly, not to empty it.
Giving an RMD to charity
From age 70½ you can have your IRA pay a charity directly. This is called a qualified charitable distribution. It counts toward your RMD and is left out of your taxable income, up to $111,000 in 2026 and $114,000 in 2027 (IRS Notice 2025-67 and IRS Notice 2026-66). The payment has to go straight from the IRA to the charity.
What an RMD is not
- It is a minimum. You can always take out more. Taking more one year does not reduce a later year's RMD, except through the smaller balance.
- It is not a spending plan. The table is built so the account lasts into very old age. To test a withdrawal amount of your own choosing, use the how long will my money last calculator.
- It is taxable. RMDs from traditional accounts are taxed as ordinary income in the year you take them.
Questions people ask
At what age do RMDs start?
At 73 if you were born from 1951 to 1959, and at 75 if you were born in 1960 or later. People born in 1950 or earlier have already started. Your first RMD is for the year you reach that age.
How is an RMD calculated?
Take the account balance on December 31 of the previous year and divide it by the distribution period for the age you reach this year, from the IRS Uniform Lifetime Table. At 73 the period is 26.5, so a $500,000 balance gives 500,000 ÷ 26.5 = $18,867.92.
What is the deadline?
December 31 each year. For your very first RMD only, you may wait until April 1 of the following year. If you do, that year has two RMDs, the delayed one and its own, which can push you into a higher tax bracket.
What happens if I miss an RMD?
The IRS can charge an excise tax of 25% of the amount you should have taken but did not. It falls to 10% if you take the missed amount and correct it within two years. You report it on Form 5329, and the IRS may waive the tax if the shortfall was a reasonable error that you are fixing.
Do Roth accounts have RMDs?
No, not for the original owner. Roth IRAs and Roth accounts inside 401(k) and 403(b) plans have no RMDs during your lifetime. People who inherit them do have to take distributions.
I have several accounts. Can I take the whole RMD from one?
For IRAs, yes: work out the RMD for each traditional IRA, add them up, and take the total from any one or more of them. The same goes for 403(b) accounts among themselves. A 401(k) or 457(b) RMD has to be taken from that plan itself.