RMD Calculator and Table — Required Minimum Distribution by Age (2026)

The RMD table most people use is the IRS Uniform Lifetime Table (Table III in IRS Publication 590-B). Find your age in the year the distribution is due, read the distribution period next to it, and divide your traditional IRA balance on the previous December 31 by that number. The publication's own example: a $100,000 balance at age 75 divided by 24.6 is $4,065. If you have more than one traditional IRA you work out the amount for each, add them, and can take the total from any one or more of them.

New life expectancy tables apply to distribution years beginning on or after January 1, 2022; the divisors on this page are the ones printed in the 2025 publication.

Yes. The Uniform Lifetime Table in the regulations applies to every distribution year that begins on or after January 1, 2022 (26 CFR § 1.401(a)(9)-9(f)(1)), and nothing has replaced it since, so the divisor for a given age is the same in 2023, 2024, 2025 and 2026. What changes from year to year is your age and your December 31 balance: age 73 uses 26.5, age 75 uses 24.6, age 80 uses 20.2. The table on this page is the one printed in the 2025 publication, which is also the one used to work out a 2026 distribution.

Earlier years used older tables (the regulation points to the version revised as of April 1, 2020 for those).

At 73 for anyone born from 1951 through 1959, and at 75 for anyone born in 1960 or later (SECURE 2.0). The first RMD is due by April 1 of the year after you reach that age, and every later one by December 31 — so delaying the first one means taking two in the same year. For people born in 1959 the IRS resolved a drafting ambiguity in its proposed regulations (age 73), which are not yet final; this page says so where it applies. Owners born in 1949 or 1950 are past all of this and already take RMDs.

Yes. If your spouse is your only beneficiary and is more than 10 years younger than you, you use Table II (Joint and Last Survivor Life Expectancy) in the same publication, which gives a larger divisor and so a smaller required amount. It is a grid of your age against your spouse's age, so it is not reproduced here; the calculator flags the situation and shows the Table III amount as an upper bound.

The IRS charges an excise tax of 25% of the amount you should have taken and did not, reduced to 10% if you correct it within the IRS's correction window. Inherited IRAs follow different rules — see the Inherited IRA RMD Calculator.