How this calculator works
Enter your birth year, the year you’re calculating the distribution for, and your account balance as of the prior December 31. This calculator determines your attained age for that year, checks it against SECURE 2.0’s required-beginning-age rule, and divides your balance by the IRS’s Uniform Lifetime Table divisor for that age.
The formula
attainedAge = distributionYear − birthYear requiredBeginningAge = birthYear ≥ 1960 ? 75 : 73 If attainedAge < requiredBeginningAge: no RMD required yet. RMD = accountBalance ÷ IRS Uniform Lifetime Table divisor for attainedAge
Worked example
Someone born in 1953, calculating their 2026 RMD on a $500,000 account balance:
- Attained age in 2026: 73
- Uniform Lifetime Table divisor at age 73: 26.5
- RMD = $500,000 ÷ 26.5 = $18,867.92
The two-RMD scenario: someone who turned 73 in 2025 has their first RMD (based on their Dec 31, 2024 balance) due by April 1, 2026 — but their second RMD (for 2026, based on their Dec 31, 2025 balance) is separately due by December 31, 2026. Delaying the first RMD to the April 1 deadline means both distributions count as income in the same tax year, which can push you into a higher bracket — many advisors recommend taking the first RMD in the year you turn 73 instead of waiting.
Frequently asked questions (FAQ)
What age do RMDs start now?
Under SECURE 2.0, RMDs begin at age 73 for anyone born 1951-1959. If you were born in 1960 or later, your required beginning age is 75, effective 2033. These ages apply to traditional IRAs and most employer retirement plans.
I turned 73 in 2025 — what's due in 2026?
Your first RMD (for 2025) is due by April 1, 2026. But you also owe a second RMD — for 2026 itself — by December 31, 2026. That means two RMDs can land in the same tax year if you delay your first one to the April 1 deadline, which can push you into a higher tax bracket.
What's the penalty for missing an RMD?
SECURE 2.0 reduced the excise tax penalty for a missed or shortfall RMD to 25% of the amount not withdrawn, down from the previous 50%. That penalty can be further reduced to 10% if you correct the shortfall within two years.
Do Roth 401(k)s require RMDs?
No — as of 2024, SECURE 2.0 eliminated RMDs on Roth 401(k) and Roth 403(b) accounts during the original owner's lifetime, aligning them with Roth IRAs, which have never required lifetime RMDs.
Does this work for my spouse's IRA if they're more than 10 years younger than me?
No — this calculator uses the Uniform Lifetime Table (Table III), which applies to most owners. If your sole beneficiary is a spouse more than 10 years younger than you, the IRS instead requires the Joint and Last Survivor Table, which produces a longer distribution period. That table isn't modeled in this v1 calculator.