RMD Calculator (2026)

Required minimum distributions explained

Tax-deferred retirement accounts—traditional IRAs, 401(k)s, 403(b)s, and similar—generally require you to withdraw a minimum amount each year once you reach RMD age. SECURE 2.0 moved the starting age to 73 for many born after 1950, with a further increase to 75 for those born after 1960. Missing an RMD triggers a substantial excise tax on the shortfall.

RMD equals prior December 31 account balance divided by a life expectancy factor from IRS tables. This calculator uses Uniform Lifetime Table divisors for common ages. If your spouse is more than ten years younger and is the sole beneficiary, a different table may apply—confirm with Publication 590-B.

How to use the calculator

Enter your age for the distribution year and the prior year-end balance of the account (or combined traditional balance if aggregating IRAs). The tool divides balance by the divisor and rounds up per IRS convention in many contexts.

Multiple accounts: IRA RMDs can be aggregated—you may take the total from one IRA. 401(k) RMDs are generally calculated and taken per plan. Roth IRAs have no RMDs for the original owner during life.

2026 planning context

For 2026, the IRA contribution limit is $7,500 with a $1,100 catch-up at age 50 and older. Elective deferrals to 401(k), 403(b), and most workplace plans cap at $24,500, with catch-up contributions of $8,000 at age 50+ and an enhanced $11,250 catch-up for ages 60 through 63 under SECURE 2.0. HSA limits are $4,400 for self-only HDHP coverage and $8,750 for family coverage, plus a $1,000 catch-up at 55+. Social Security wages for payroll tax purposes stop at the $184,500 wage base (SSA 2026).

RMDs are ordinary income—they stack on top of wages, pensions, and Social Security taxable portions. Model combined income in the federal income tax calculator and Social Security taxability in the Social Security taxability calculator.

Large RMDs can push MAGI into IRMAA Medicare surcharge tiers. CMS 2026 Part B standard premium is $202.90 per month before surcharges; first IRMAA tiers begin around $109,000 single / $218,000 joint MAGI (two-year lookback)—see the IRMAA calculator.

Worked example

Age 75, $600,000 traditional IRA balance at prior year-end, divisor 24.6: RMD ≈ $600,000 ÷ 24.6 ≈ $24,390. That withdrawal adds to AGI unless partially qualified charitable distribution (QCD) from IRA—QCD rules are separate.

Roth conversions and RMD interaction

You cannot convert RMD dollars—take RMD first, then convert additional amounts if desired. The Roth conversion calculator helps size conversions after RMD.

Common mistakes

• Using current-year balance instead of prior December 31
• Missing first-year RMD timing elections
• Assuming Roth 401(k) has no RMD after rollover delay rules
• Ignoring still-working exception for current employer plan

Related tools

Retirement withdrawal strategy calculator, inherited IRA calculator, early withdrawal penalty calculator.

Sources

IRC §401(a)(9); IRS Publication 590-B Uniform Lifetime Table. The 2026 standard deduction is $16,100 for single and married filing separately filers, $24,150 for head of household, and $32,200 for married filing jointly (IRS Rev. Proc. 2025-32).

Documentation and recordkeeping

Keep copies of forms, notices, and account statements that support numbers you enter. IRS audits and state reviews often start with mismatches between third-party reporting and what you claimed. Reconcile calculator outputs to official worksheets before filing.

When to revisit your estimate

Life changes mid-year—marriage, divorce, a move, bonus income, or a new job—can shift brackets, credits, and phaseouts. Rerun the tool when those events occur rather than relying on a January estimate through December.

State and local taxes

This page focuses on federal rules unless noted. Many states piggyback on federal AGI or MAGI definitions but apply their own rates and credits. Pair federal estimates with the state income tax calculator when residency matters.

Professional guidance

Complex returns—AMT, NIIT, multi-state income, business ownership, or large conversions—benefit from a CPA or enrolled agent who can sign the return. Calculators here show the math chain; they do not replace personalized advice or e-file validation.

Methodology on this site

Core 2026 federal brackets, deductions, and payroll limits follow IRS Rev. Proc. 2025-32, SSA wage-base announcements, and CMS Medicare premium tables where applicable. We show assumptions in the result panel when a rule is simplified for education.

Quarterly check-ins

Retirees and self-employed filers should revisit estimates after each quarter when investment income, required distributions, or business profit shifts. Waiting until December limits your options for withholding adjustments and timely estimated payments.

Documentation and recordkeeping

Keep copies of forms, notices, and account statements that support numbers you enter. IRS audits and state reviews often start with mismatches between third-party reporting and what you claimed. Reconcile calculator outputs to official worksheets before filing.

When to revisit your estimate

Life changes mid-year—marriage, divorce, a move, bonus income, or a new job—can shift brackets, credits, and phaseouts. Rerun the tool when those events occur rather than relying on a January estimate through December.

State and local taxes

This page focuses on federal rules unless noted. Many states piggyback on federal AGI or MAGI definitions but apply their own rates and credits. Pair federal estimates with the state income tax calculator when residency matters.

Professional guidance

Complex returns—AMT, NIIT, multi-state income, business ownership, or large conversions—benefit from a CPA or enrolled agent who can sign the return. Calculators here show the math chain; they do not replace personalized advice or e-file validation.

Methodology on this site

Core 2026 federal brackets, deductions, and payroll limits follow IRS Rev. Proc. 2025-32, SSA wage-base announcements, and CMS Medicare premium tables where applicable. We show assumptions in the result panel when a rule is simplified for education.