RMD Calculator: When Do RMDs Start and How Much Must I Take?

Name: RMD Calculator: When Do RMDs Start and How Much Must I Take?
Author: Acun Özdilek

With $500,000 in a traditional IRA at the end of 2025 and a 1952 birth year, this RMD calculator puts your 2026 required minimum distribution at about $19,608.

Example numbers

The answerfrom an example

Your 2026 RMD is $19,607.84: your December 31, 2025 balance divided by 25.5, the IRS Uniform Lifetime divisor at age 74. Take it by December 31, 2026.

Worked on Born 1952, $500,000 traditional IRA on December 31, 2025, 5% yearly return. Change anything below to use yours.

RMDs start at: age 73
First RMD year: 2025
2026 RMD: $19,607.84

The figures behind it

RMDs start at: age 73; SECURE 2.0 sets 73 for people born from 1951 to 1959 (for 1959, under proposed IRS regulations).
First RMD year: 2025; Your first RMD was due by April 1, 2026. Later ones, including this year's, are due by December 31.
2026 RMD: $19,607.84; Your December 31, 2025 balance divided by the divisor.
Divisor used: 25.5; IRS Uniform Lifetime Table, age 74.

Payment scheduleShow

Year	Age	Balance Jan 1	Divisor	RMD	Balance Dec 31
2026	74	$500,000.00	25.5	$19,607.84	$505,392.16
2027	75	$505,392.16	24.6	$20,544.40	$510,117.37
2028	76	$510,117.37	23.7	$21,523.94	$514,099.30
2029	77	$514,099.30	22.9	$22,449.75	$517,354.52
2030	78	$517,354.52	22.0	$23,516.11	$519,706.14
2031	79	$519,706.14	21.1	$24,630.62	$521,060.83
2032	80	$521,060.83	20.2	$25,795.09	$521,318.78
2033	81	$521,318.78	19.4	$26,872.10	$520,512.62
2034	82	$520,512.62	18.5	$28,135.82	$518,402.43
2035	83	$518,402.43	17.7	$29,288.27	$515,034.28
2036	84	$515,034.28	16.8	$30,656.80	$510,129.19
2037	85	$510,129.19	16.0	$31,883.07	$503,752.58
2038	86	$503,752.58	15.2	$33,141.62	$495,798.59
2039	87	$495,798.59	14.4	$34,430.46	$486,158.06
2040	88	$486,158.06	13.7	$35,485.99	$474,979.97
2041	89	$474,979.97	12.9	$36,820.15	$461,908.82
2042	90	$461,908.82	12.2	$37,861.38	$447,142.88
2043	91	$447,142.88	11.5	$38,881.99	$430,618.03
2044	92	$430,618.03	10.8	$39,872.04	$412,276.89
2045	93	$412,276.89	10.1	$40,819.49	$392,071.24
2046	94	$392,071.24	9.5	$41,270.66	$370,404.14
2047	95	$370,404.14	8.9	$41,618.44	$347,305.91
2048	96	$347,305.91	8.4	$41,345.94	$323,325.27
2049	97	$323,325.27	7.8	$41,451.96	$298,039.57
2050	98	$298,039.57	7.3	$40,827.34	$272,114.21
2051	99	$272,114.21	6.8	$40,016.80	$245,703.12
2052	100	$245,703.12	6.4	$38,391.11	$219,597.17

What this result assumes

The projection grows the balance for a full year at 5%, then takes that year's RMD on December 31. Real returns vary year to year.
This uses the Uniform Lifetime Table. If your only beneficiary is a spouse more than 10 years younger, the IRS joint table gives a larger divisor and a smaller RMD. That case is not modelled.
Enter one traditional IRA. With several, figure each one separately; the IRS lets you take the total from any one or more of them. Workplace plans such as a 401(k) have their own rules.
If you put off your 2025 RMD until April 1, 2026, it comes on top of this year's, which is still due by December 31, 2026.
Income tax is not worked out here. An RMD is generally taxable income in the year you take it.

That is the balance divided by the IRS divisor for age 74. RMDs start at 73 if you were born from 1951 to 1959 (for 1959, under proposed IRS regulations) and at 75 if you were born in 1960 or later. Enter your birth year and balance to see your first RMD year, this year's amount and the path to age 100.

Methodology

Reviewed October 6, 2026 by Acun Özdilek

How the RMD is figured

Each year's required minimum distribution is your traditional IRA balance on December 31 of the year before, divided by the IRS Uniform Lifetime divisor (Table III in Publication 590-B) for the age you reach that year. The divisor shrinks as you get older, so the share you must take grows.

The start age comes from the tax code, section 401(a)(9)(C)(v): 73 for most people now retiring and 75 for anyone born in 1960 or later. Your first RMD is for the year you reach that age and is due by April 1 of the next year. Every later RMD is due by December 31 of its own year.

The projection

To show the years ahead, the calculator grows the balance for a full year at your return, then takes that year's RMD on December 31. Real returns vary, so treat later years as a guide. The retirement calculator projects the balance before RMDs start; it leaves them out of its model.

RMDs often begin around the time you decide when to claim Social Security, the other income decision on the same timeline.

Assumptions

One traditional IRA, owned by you, with the Uniform Lifetime Table. The joint table for a spouse more than 10 years younger is not modelled.
Inherited IRAs, 401(k) and other workplace plan rules, qualified charitable distributions, Roth conversions and the penalty for a missed RMD are not covered.
A full year of growth, then the RMD on December 31.
Income and state tax are not worked out. An RMD usually counts as taxable income, and the raise tax bracket calculator shows how much of an income increase each bracket taxes.

Sources

Common questions

When do I have to start taking RMDs?

At 73 if you were born from 1951 to 1959 (for 1959, under proposed Treasury regulations; see the next question), and at 75 if you were born in 1960 or later. Your first RMD is for the year you reach that age and is due by April 1 of the following year. Each later one is due by December 31.

What if I was born in 1959?

The law's two age rules both fit people born in 1959. Treasury's proposed regulations of July 19, 2024 set the start age at 73, and this calculator uses that. Those regulations are not final, so check with your IRA custodian before you plan around it.

Should I wait until April 1 to take my first RMD?

Waiting puts two RMDs in one tax year, and the second is figured on a December 31 balance that still includes the first. Publication 590-B: "A distribution for last year made after December 31 of last year reduces the account balance for this year, but not for last year." Born in 1953 with $500,000 and a 5% return, waiting means $18,867.92 plus $20,588.24, or $39,456.16 in 2027. Taking the first on time makes the 2027 RMD $19,848.32.

How is my RMD figured?

Divide your balance on December 31 of last year by the IRS divisor for the age you reach this year. The IRS example: $100,000 at 75 divided by 24.6 is $4,065.04.

I have more than one IRA. Do I take an RMD from each?

You figure an RMD for each IRA, but you can take the total from any one of them. Publication 590-B: "you must determine a separate required minimum distribution for each IRA. However, you can total these minimum amounts and take the total from any one or more of the IRAs." Workplace plans such as a 401(k) work differently.

Do Roth IRAs have RMDs?

Not while the original owner is alive. Publication 590-B: "If you are the original owner of a Roth IRA, you don't have to take distributions regardless of your age." The Roth IRA calculator shows how much you can put in a Roth this year.

All retirement →

Result