US RMD Calculator 2026 — Required Minimum Distribution from IRA & 401(k)

How to Use This US RMD Calculator

Using the 2026 RMD calculator above takes less than two minutes. Follow these steps to get an accurate result:

1. Enter each retirement account balance as of December 31, 2025 — this is the prior-year-end balance the IRS requires for RMD calculations. Include your traditional IRA, rollover IRA, SEP IRA, SIMPLE IRA, 401(k), and 403(b) accounts. You can add up to five accounts for aggregated results.
2. Select the account type for each entry. The type matters because IRAs and 401(k) plans follow different aggregation rules.
3. Enter your age as of December 31, 2026. The IRS uses your age at year-end — not your birthdate — to determine the distribution period from the Uniform Lifetime Table.
4. Optional: Toggle on “still working” if you have an active 401(k), 403(b), or 457(b) with your current employer and own less than 5% of the company. This may allow you to delay that plan’s RMD.
5. Optional: Enter your other annual income and filing status to get an estimated federal tax figure on your RMD income.
6. Click Calculate My 2026 RMD to see your results, including a 10-year projection chart and per-account breakdown.

What Is a Required Minimum Distribution?

A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw from your tax-deferred retirement accounts each year once you reach the applicable starting age. The purpose is straightforward: because contributions to traditional IRAs and 401(k) plans were made on a pre-tax basis, the IRS enforces mandatory withdrawals to collect the income tax that was deferred.

RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, and 457(b) government plans. Roth IRAs are a notable exception — they require no RMDs during the original owner’s lifetime, which is one of the primary reasons a 401(k) Retirement Calculator can be powerful for high-balance retirees.

The RMD deadline is December 31 of each year, with one important exception: your very first RMD can be delayed to April 1 of the following year. This grace period sounds helpful, but it comes at a cost — if you delay your first RMD, you will be required to take two distributions in that calendar year (the delayed first RMD plus the second year’s RMD), which can create a larger tax bill than spreading them across two separate years.

Who Must Take RMDs in 2026? SECURE 2.0 Age Rules

The SECURE 2.0 Act of 2022 significantly changed RMD starting ages, and the rules differ based on your birth year:

In 2026, anyone born in 1953 turns 73 and must begin taking their first RMD. Those born in 1952 or earlier are already in their RMD cycle. People born in 1954 or later do not yet need to take RMDs in 2026 (though pre-existing RMD obligations still apply to those who began before SECURE 2.0).

The “still working” exception allows employees who are still employed and own less than 5% of the company to delay RMDs from their current employer’s 401(k), 403(b), or 457(b) plan until they retire. This exception does not apply to IRAs or to any plans from former employers. For more details on retirement planning timelines, see the Social Security Benefits Calculator to coordinate your claiming age with RMD timing.

How Your RMD Is Calculated — The IRS Formula

The calculation itself is straightforward. The IRS defines this formula in Publication 590-B:

The IRS updated the Uniform Lifetime Table in 2022 with longer life expectancy assumptions, which reduced RMDs compared to the previous table. That updated table remains in effect for 2026. The distribution period for a 73-year-old is 26.5 years, while a 90-year-old uses 12.2 years — meaning the older you are, the larger the percentage of your account you must withdraw each year.

When the Joint Life Table Applies

There is one scenario where a longer distribution period (and thus a lower RMD) is available: when your spouse is the sole beneficiary of your IRA and is more than 10 years younger than you. In this case, you may use the IRS Joint Life and Last Survivor Expectancy Table (also in Publication 590-B), which produces a longer distribution period and a lower mandatory withdrawal. The calculator flags this situation automatically.

Example RMD Calculation for 2026

Let’s walk through a complete worked example for a common retiree profile:

Now consider a second scenario: if Margaret has two IRAs — one worth $400,000 and one worth $120,000 — the total IRA RMD is still $21,138. She can take the full $21,138 from either one IRA or split it across both accounts. This flexibility is unique to IRAs; each 401(k) requires its own separate RMD withdrawal.

RMDs Across Multiple Retirement Accounts

Managing multiple retirement accounts requires understanding the aggregation rules, which differ significantly between IRAs and 401(k)-type plans:

IRA Aggregation Rule

If you own multiple traditional IRAs (including SEP IRAs and SIMPLE IRAs), you calculate the RMD for each account separately, but you may take the total from any one IRA or combination of IRAs. This gives you flexibility to withdraw from the account with the best investment performance, or the one you prefer to draw down first.

401(k) / 403(b) / 457(b) Separate Rule

For 401(k), 403(b), 457(b), and other qualified plans, each plan’s RMD must be taken from that specific plan. You cannot satisfy a 401(k) RMD by withdrawing from an IRA, or vice versa. If you have two former-employer 401(k) plans, each requires its own withdrawal. This calculator’s account breakdown table shows your per-account obligations clearly.

To simplify RMD management, many retirees consolidate former-employer 401(k)s into a single rollover IRA. This reduces the number of required withdrawals and simplifies year-end tax planning. Consult your financial advisor before executing any rollover to ensure it aligns with your broader tax strategy. You can also use the W-4 Tax Withholding Calculator to plan withholding or estimated payments on your RMD income.

Tax Implications of Your 2026 RMD

RMD withdrawals are taxed as ordinary income in the year they are received — at your current federal marginal tax rate, plus applicable state income taxes. They are not subject to the preferential long-term capital gains rates.

Beyond the direct income tax, large RMDs can trigger secondary tax effects. If your total income — including the RMD — exceeds IRS thresholds, up to 85% of your Social Security benefits may become taxable. A large RMD can also increase your Medicare Part B and Part D premiums through IRMAA (Income-Related Monthly Adjustment Amount) surcharges, which are calculated on a two-year lookback basis.

Federal Withholding on RMDs

You can choose to have federal income tax withheld from your RMD. The default withholding rate is 10%, but you can elect any percentage or choose no withholding (IRS Form W-4R). If you expect to owe additional tax, consider requesting higher withholding or making quarterly estimated payments. See our W-4 Tax Withholding Calculator to determine the right payment amount.

Qualified Charitable Distributions (QCDs)

One of the most powerful tools for reducing the tax impact of your RMD is the Qualified Charitable Distribution (QCD). If you are age 70½ or older, you can transfer up to $108,000 directly from your IRA to a qualified charity in 2026 (indexed for inflation). The QCD counts toward your RMD requirement but is excluded from your taxable income — unlike a regular withdrawal followed by a charitable deduction, a QCD reduces AGI directly, which can lower Medicare premiums and Social Security taxation. If you also use an HSA vs FSA Calculator 2026, coordinating QCDs and HSA distributions can significantly reduce your effective tax rate in retirement.

Penalty for Missing Your 2026 RMD: 25% Excise Tax

Failing to take your full RMD on time is an expensive mistake. The SECURE 2.0 Act reduced the penalty from 50% to 25% of the shortfall amount — but this is still a steep price. If you correct the missed RMD within a two-year correction window, the penalty is further reduced to 10%.

The IRS may waive the penalty if the shortfall was due to reasonable error and you take corrective steps. To request a waiver, attach a statement of explanation to your tax return and withdraw the shortfall as soon as possible. Historically, the IRS has been fairly receptive to first-time penalty waivers for taxpayers who correct the error promptly.

Strategies to Minimize Your RMD Tax Impact

There are several legitimate strategies to reduce the tax burden of your annual RMDs:

• Roth Conversions Before Age 73: Converting traditional IRA funds to a Roth IRA in lower-income years reduces your future RMD balance. Roth IRAs have no lifetime RMD requirements. Use our 401(k) Retirement Calculator to model different Roth conversion scenarios.
• Qualified Charitable Distributions (QCDs): Direct up to $108,000 per year from your IRA to charity tax-free. Satisfies RMD with no AGI impact.
• Federal Tax Withholding: Having your RMD custodian withhold federal taxes means you won’t need to make separate estimated tax payments. This can help you avoid underpayment penalties.
• Strategic Account Drawdown Order: In early retirement years (before RMDs begin), drawing from taxable brokerage accounts first and letting tax-deferred accounts grow can result in a larger future RMD balance — but it also means more years of Roth conversion opportunity. A tax advisor can help model the optimal sequence.
• IRA Consolidation: Rolling multiple former-employer 401(k) plans into a single IRA simplifies RMD management and may reduce custodian fees.
• QLAC (Qualified Longevity Annuity Contract): You can direct up to the lesser of $200,000 or 25% of your IRA balance into a QLAC, which is excluded from RMD calculations until the annuity payments begin (must start by age 85). This can reduce near-term RMDs for those with longevity concerns.

Frequently Asked Questions — RMD Calculator 2026

Data Sources & Methodology