How to Calculate Your RMD for 2026

The basic 2026 RMD formula

For many IRA owners, divide the account balance at the close of business on 31 December 2025 by the life-expectancy divisor from the IRS Uniform Lifetime Table for your age in 2026. The result is the minimum amount that generally must be distributed for the year.

For example, if you are 75 in 2026, the Uniform Lifetime Table divisor is 24.6. A prior year-end balance of $500,000 gives an estimated RMD of $20,325.20 ($500,000 ÷ 24.6).

When must RMDs begin?

The start age depends on your date of birth and the rules that apply to your account. IRS guidance includes an age-73 worksheet for people who reached age 72 after 31 December 2022. Employer plans can also have a later start for some people still working, while Roth IRAs do not have lifetime RMDs for the original owner. Check the current IRS guidance for the rule that applies to you.

When the standard calculator is not enough

Inherited accounts can have very different distribution timing. A spouse more than 10 years younger who is the sole beneficiary may use the Joint Life and Last Survivor table. Multiple accounts can have aggregation rules that depend on account type. These details can change which account pays the distribution and how much is required.

Practical checklist

1. Collect each relevant account’s 31 December 2025 value.
2. Confirm your 2026 age and the IRS table that applies.
3. Calculate each required distribution separately.
4. Check whether distributions can be aggregated for your account types.
5. Review tax withholding, charitable-giving and cash-flow implications before withdrawing.

This calculator is an educational starting point. Your custodian, tax adviser or IRS guidance should confirm the distribution required for your particular account.

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