Updated for 2026
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RMD Calculator

Calculate your 2026 Required Minimum Distribution from traditional IRA, 401(k), 403(b), and inherited IRAs using the official IRS Uniform Lifetime Table. Avoid the 25% penalty.

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Overview

RMD Rules: Everything You Need to Know Before Age 73

Required Minimum Distributions force withdrawals from tax-deferred retirement accounts, ensuring the IRS eventually collects the deferred taxes. Understanding the rules helps you plan withdrawals strategically rather than reactively.

Accounts Subject to RMDs

Account Type RMD Required? Notes
Traditional IRA Yes, age 73 Can aggregate across all trad. IRAs
401(k), 403(b) Yes, age 73 Each plan separate; can delay if still working
SEP-IRA, SIMPLE IRA Yes, age 73 Same as traditional IRA
Roth IRA (owner) No No RMD during owner’s lifetime
Roth 401(k) No (as of 2024) SECURE 2.0 eliminated RMDs for Roth 401(k)
Inherited IRA (non-spouse) 10-Year Rule Must empty by year 10

Qualified Charitable Distribution Strategy

If you’re charitably inclined, the QCD is the single most tax-efficient way to handle RMDs. You can transfer up to $105,000 per year directly from your IRA to a qualifying 501(c)(3) charity. The distribution counts toward your RMD, but it’s excluded from your adjusted gross income entirely — potentially keeping you out of IRMAA Medicare surcharge brackets, reducing taxes on Social Security benefits, and lowering state income taxes simultaneously.

Roth Conversion Before Age 73

The years between retirement and age 73 are a prime window for Roth conversions. Before Social Security and RMDs kick in, your income may be lower than it will be at 73+. Converting traditional IRA balances to Roth during this window reduces future RMD amounts, potentially saving taxes for decades. Work with a tax advisor to stay below IRMAA thresholds and optimize each year’s conversion amount.

Pair your RMD planning with our Social Security Calculator to see the full retirement income picture.

Frequently Asked Questions

Age 73, under the SECURE 2.0 Act signed in December 2022. Previously it was 72 (SECURE 1.0) and before that 70.5. SECURE 2.0 also schedules a further increase to age 75 starting in 2033. Your first RMD must be taken by April 1 of the year following the year you turn 73. However, waiting until April 1 means you'll take two RMDs in that calendar year — which could push you into a higher tax bracket. Many advisors recommend taking the first RMD in the year you turn 73 to spread the tax hit.
RMD = Account Balance (December 31 of prior year) / IRS Distribution Period. The distribution period comes from the IRS Uniform Lifetime Table, which is based on your age. At age 73, the distribution period is 26.5, so you divide your balance by 26.5. A $850,000 IRA at age 73 requires a $32,075 RMD. At age 80 (distribution period 20.2), the same balance would require $42,079. The distribution period shortens each year, meaning RMDs grow as a percentage of your balance as you age.
The penalty is 25% of the amount you should have withdrawn but didn't — reduced from 50% by SECURE 2.0. However, if you correct the shortfall within the 'correction window' (generally by the end of the second year after the missed RMD), the penalty drops to 10%. You can also request penalty waiver on Form 5329 if the failure was due to reasonable cause. The IRS has been lenient on first-time RMD failures, but don't count on it. Set a calendar reminder each October to calculate and schedule your distribution.
For traditional IRAs: yes, you can aggregate all your traditional IRA RMDs and take the total from any one or combination of your IRAs. For 401(k)s and 403(b)s: no, each workplace plan requires its own separate RMD. You cannot use an IRA withdrawal to satisfy a 401(k) RMD. Roth IRAs have no RMDs during the owner's lifetime — one of the key advantages of Roth accounts. Inherited IRAs are separate from your own IRAs and require their own RMD calculations.
Several options: Reinvest in a taxable brokerage account (you'll owe income tax but can invest in tax-efficient index funds). Qualified Charitable Distribution (QCD): donate up to $105,000 directly from your IRA to charity — counts toward your RMD but is excluded from taxable income, potentially saving $2,000–$4,000+ in taxes. Fund a 529 college savings plan for grandchildren. Fund Roth IRA or Roth 401(k) contributions if you have earned income (the RMD itself doesn't count as earned income for this purpose).
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Sources & Methodology

Rates and limits reflect 2026 IRS publications, SSA wage bases, and official federal guidance. Calculators use progressive federal brackets and standard deductions unless noted.

Mark

Financial Planner Editor

12+ years experience · Updated monthly

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