How an RMD is calculated
RMD = account balance on December 31 of last year ÷ distribution period for your age this year
The distribution period comes from the IRS Uniform Lifetime Table. Use the age you reach by December 31 of the distribution year. Work out each account separately. You can add up IRA RMDs and take the total from any of your IRAs, but 401(k) RMDs must come from each plan.
When RMDs start
| Born | RMDs start at |
|---|---|
| Before July 1, 1949 | 70½ |
| July 1, 1949 – 1950 | 72 |
| 1951 – 1959 | 73 |
| 1960 or later | 75 |
Your first RMD is due by April 1 of the year after you reach the starting age. Every later one is due by December 31. If you wait until April 1, you'll take two RMDs in that year.
Uniform Lifetime Table
| Age | Period | Age | Period | Age | Period |
|---|---|---|---|---|---|
| 72 | 27.4 | 88 | 13.7 | 104 | 4.9 |
| 73 | 26.5 | 89 | 12.9 | 105 | 4.6 |
| 74 | 25.5 | 90 | 12.2 | 106 | 4.3 |
| 75 | 24.6 | 91 | 11.5 | 107 | 4.1 |
| 76 | 23.7 | 92 | 10.8 | 108 | 3.9 |
| 77 | 22.9 | 93 | 10.1 | 109 | 3.7 |
| 78 | 22.0 | 94 | 9.5 | 110 | 3.5 |
| 79 | 21.1 | 95 | 8.9 | 111 | 3.4 |
| 80 | 20.2 | 96 | 8.4 | 112 | 3.3 |
| 81 | 19.4 | 97 | 7.8 | 113 | 3.1 |
| 82 | 18.5 | 98 | 7.3 | 114 | 3.0 |
| 83 | 17.7 | 99 | 6.8 | 115 | 2.9 |
| 84 | 16.8 | 100 | 6.4 | 116 | 2.8 |
| 85 | 16.0 | 101 | 6.0 | 117 | 2.7 |
| 86 | 15.2 | 102 | 5.6 | 118 | 2.5 |
| 87 | 14.4 | 103 | 5.2 | 119 | 2.3 |
| 120+ | 2.0 | ||||
Worked example
Born in 1953, you turn 73 in 2026, so 2026 is your first RMD year. With $500,000 on December 31, 2025: 500,000 ÷ 26.5 = $18,867.92, due by April 1, 2027.
When this doesn't apply
- Spouse more than 10 years younger who is your only beneficiary: the IRS Joint Life and Last Survivor table gives a smaller RMD. That table isn't built in here.
- Inherited IRAs follow different rules (the Single Life table and the 10-year rule).
- Retiring before 59½? RMDs don't apply yet, but early withdrawals usually owe a 10% additional tax. The 72(t) calculator works out penalty-free equal payments.
- Roth IRAs have no RMDs while the owner is alive, and from 2024 neither do Roth 401(k)s.
- If you're still working and don't own 5% or more of the company, your current employer's plan may let you delay RMDs until you retire.
- The 10-year table assumes a steady return and that you take exactly the RMD at the end of each year.
Sources
- 26 CFR 1.401(a)(9)-9 (Uniform Lifetime Table) – Uniform Lifetime Table
- IRS Publication 590-B – Appendix B tables
- IRS: Required minimum distributions – deadlines, Roth and still-working rules, spouse rule
- 26 U.S.C. 401(a)(9)(C)(v) (applicable age) – age 73, rising to 75