Required minimum distributions (RMDs) start at age 73 for most Americans in 2026. To calculate your RMD, divide your prior year-end account balance by the distribution period in the IRS Uniform Lifetime Table below. The deadline for most RMDs is December 31 of the current year.
How to Calculate Your RMD
The IRS formula is:
RMD = Prior year-end account balance ÷ Distribution period (from IRS table)
The distribution period comes from one of three IRS tables, depending on your situation:
- Uniform Lifetime Table — used by most original account owners (see table below)
- Joint and Last Survivor Table — used if your spouse is the sole beneficiary and is more than 10 years younger than you
- Single Life Expectancy Table — used by beneficiaries who inherited an IRA
Most people use the Uniform Lifetime Table.
Worked example: Your traditional IRA balance on December 31, 2025 was $200,000. You turn 74 in 2026. Your distribution period from the Uniform Lifetime Table is 25.5. Your 2026 RMD is $200,000 ÷ 25.5 = $7,843.
You can always withdraw more than the minimum — the RMD is a floor, not a ceiling.
RMD Table 2026 (IRS Uniform Lifetime Table)
The table below is the IRS Uniform Lifetime Table from IRS Publication 590-B. It applies for 2024, 2025, and 2026 — the table has not changed since 2022.
| Age | Distribution Period | Age | Distribution Period |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6.0 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22.0 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16.0 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3.0 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120+ | 2.0 |
| 96 | 8.4 |
Source: IRS Publication 590-B, Appendix B (effective for distributions from 2022 onward).
RMD Starting Age by Birth Year
| Birth Year | RMD Age | First RMD Deadline |
|---|---|---|
| 1950 or earlier | 72 | Already started |
| 1951–1959 | 73 | April 1 after turning 73 |
| 1960 or later | 75 | April 1 after turning 75 |
The SECURE 2.0 Act of 2022 raised the RMD age from 72 to 73 in 2023. It will rise again to 75 beginning in 2033 for those born in 1960 or later.
Which Accounts Require RMDs?
| Account Type | Subject to RMDs? |
|---|---|
| Traditional IRA | ✅ Yes |
| Rollover IRA | ✅ Yes |
| SEP IRA | ✅ Yes |
| SIMPLE IRA | ✅ Yes |
| Traditional 401(k) | ✅ Yes |
| Traditional 403(b) | ✅ Yes |
| Roth IRA | ❌ No (owner’s lifetime) |
| Roth 401(k) | ❌ No (as of 2024, SECURE 2.0) |
| Roth 403(b) | ❌ No (as of 2024, SECURE 2.0) |
| Government Roth 457(b) | ❌ No (as of 2024, SECURE 2.0) |
The December 31 Deadline
The IRS requires you to take your RMD by December 31 of each year. There is one exception: your first RMD can be delayed to April 1 of the year after you reach RMD age (your Required Beginning Date).
The double-RMD warning: If you use the April 1 extension for your first RMD, you will take two RMDs in that calendar year — the first by April 1, and the second by December 31. Two distributions in one tax year can increase your taxable income, push you into a higher tax bracket, trigger higher Medicare premiums (IRMAA), and increase the taxable portion of Social Security benefits.
Example: You turn 73 in 2026. Your first RMD is due by April 1, 2027. Your second RMD is due by December 31, 2027. If you wait until 2027 to take the first one, both hit your 2027 taxable income.
Many financial planners recommend evaluating whether taking the first RMD in the first eligible year (rather than delaying until April 1) could reduce lifetime taxes, since delaying creates two RMDs in one tax year. The best choice depends on your overall tax situation.
RMD Penalty
The IRS penalty for failing to take an RMD is 25% of the amount you should have withdrawn. If you correct the missed RMD within the correction window, the IRS may reduce the penalty to 10% for IRA accounts.
For more detail on the correction process, see our RMD penalty guide.
Other RMD Rules to Know
Roth IRAs have no RMDs during the account owner’s lifetime. If you’ve inherited a Roth IRA, distribution rules for beneficiaries may apply. See inherited IRA RMD rules.
Roth 401(k) plans eliminated RMDs in 2024. The SECURE 2.0 Act (Section 325) removed the RMD requirement for Roth 401(k), Roth 403(b), and government Roth 457(b) accounts starting in 2024.
Still working exception. If you are still employed and contributing to your current employer’s 401(k) or 403(b), you can delay RMDs from that plan until April 1 of the year after you retire. You must still take RMDs from IRAs and any plans from former employers.
Multiple accounts. If you have more than one IRA or more than one 403(b), you can calculate a combined RMD and take the total from any one of those accounts. If you have multiple 401(k) plans, you must calculate and take RMDs from each account separately. See RMDs from multiple accounts.
Bottom Line
The IRS Uniform Lifetime Table is the key tool for calculating most RMDs. Find your age in the table, divide your prior year-end balance by the distribution period, and you have your RMD for the year. Take it by December 31 to avoid the 25% penalty. For step-by-step guidance, see our RMD calculation guide or use the RMD calculator.
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