Required minimum distributions can look complicated, but the basic calculation is straightforward. If you ask, “how do I calculate my RMD,” you need two main numbers. Those numbers are your prior year-end balance and the correct IRS life-expectancy factor.
Your required withdrawal can change each year because your balance and age change. Special rules also apply to certain spouses, inherited accounts, and workplace plans. This guide explains the standard calculation for U.S. retirement account owners in 2026.
| Key point | What to know |
|---|---|
| Basic formula | Prior December 31 account balance ÷ IRS distribution factor |
| Standard starting age | Generally 73 for people born from 1951 through 1959 |
| Future starting age | Generally 75 for people born in 1960 or later |
| Standard table | IRS Uniform Lifetime Table |
| Younger-spouse exception | Joint Life and Last Survivor Table may apply |
| First distribution deadline | Usually April 1 of the following year if delayed |
| Later deadlines | December 31 each year |
| Roth accounts | Original owners generally have no lifetime distribution requirement |
| Missed withdrawal | An excise tax may apply to the shortfall |
To calculate your required minimum distribution, take your retirement account balance from December 31 of the previous year. Divide that balance by the IRS distribution factor for your age. Most account owners use the Uniform Lifetime Table, although a different table applies when a qualifying younger spouse is the sole beneficiary.
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Key Takeaways
The calculation uses the account value from the end of the previous calendar year. You then divide that value by the IRS factor matching your age. The applicable factor usually becomes smaller as you get older.
People reaching the applicable starting age must also watch their withdrawal deadlines. Delaying the first distribution can place two taxable withdrawals in one calendar year. Reviewing the tax effect before delaying can prevent an unexpected increase in taxable income.
How Do I Calculate My RMD in 2026?
The How Do I Calculate My RMD standard formula is simple once you identify the right numbers. The IRS generally uses your December 31 balance from the previous year. You then divide that amount by the appropriate distribution period.
For example, suppose you turn 75 during 2026. Your traditional IRA was worth $100,000 on December 31, 2025. The IRS Uniform Lifetime Table gives age 75 a factor of 24.6.
The calculation would be $100,000 divided by 24.6. That produces a required withdrawal of about $4,065. Your actual amount can differ when another IRS table or a special account rule applies.
1. Find your previous December 31 account balance
Start with the retirement account’s value on December 31 of the prior calendar year. For a 2026 calculation, you generally use the December 31, 2025 balance. Your year-end statement should show the amount you need.
Use the balance for each account that is subject to the distribution rules. Do not substitute today’s balance or an estimated future value. The IRS calculation specifically looks back to the preceding year-end balance.
2. Determine your age for the distribution year
Use the age you reach during the calendar year being calculated. A person turning 74 anytime during 2026 uses the age-74 factor. The month or day of that birthday does not change the standard annual factor.
Starting age also depends on your birth year. Under current federal rules, people born from 1951 through 1959 generally start at age 73. People born in 1960 or later generally start at age 75.
3. Choose the correct IRS life-expectancy table
Most retirement account owners use the Uniform Lifetime Table. This table generally covers unmarried owners and most married owners. It also applies when a spouse is not the account’s sole beneficiary.
A different calculation applies when your spouse meets two conditions. Your spouse must be your sole beneficiary and more than ten years younger. In that situation, the Joint Life and Last Survivor Table generally applies.
Inherited retirement accounts can follow another set of distribution rules. Beneficiaries should not automatically apply the standard owner calculation. The correct method depends on several factors surrounding the original owner’s death.
4. Divide the account balance by the applicable factor
Once you have both numbers, divide the prior year-end balance by your distribution factor. The result is the minimum amount generally required for that account. You may withdraw more, but excess withdrawals do not reduce next year’s requirement.
Consider a 73-year-old with a $500,000 qualifying account balance. The Uniform Lifetime factor at age 73 is 26.5. Dividing $500,000 by 26.5 produces about $18,868.
Your factor changes as you age, so the calculation should be repeated annually. Your account balance will probably change as well. Using last year’s result again can therefore produce the wrong withdrawal.
5. Confirm the withdrawal deadline
Most annual required distributions must be completed by December 31. Your first distribution receives special deadline treatment. You can generally delay that first amount until April 1 of the following calendar year.
Delaying creates an important tax-planning issue. Your second annual distribution still remains due by December 31 of that following year. You could therefore receive two taxable distributions during one calendar year.
A 2026 Calculation Example
Assume Maria turns 75 in 2026 and owns a traditional IRA. Her account balance was $300,000 on December 31, 2025. Her spouse is no more than ten years younger.
Maria uses the standard Uniform Lifetime factor of 24.6 for age 75. She divides $300,000 by 24.6, producing about $12,195. That amount is her minimum required withdrawal under these assumptions.
The example shows why the calculation itself is usually simple. Choosing the proper balance, factor, and account rules takes more attention. Your custodian may calculate an amount, but you remain responsible for satisfying the requirement.
Which Retirement Accounts Are Usually Covered?
Traditional IRAs, SEP IRAs, and SIMPLE IRAs generally fall under these federal rules. Many employer plans also qualify, including 401(k), 403(b), and 457(b) plans. Profit-sharing and other defined contribution plans can also be covered.
Original owners of Roth IRAs generally do not face lifetime required distributions. Designated Roth accounts in workplace plans also receive similar treatment under current rules. Beneficiaries can still face distribution requirements after an owner’s death.
Retirement withdrawals can affect the rest of your financial plan. Readesh’s financial freedom checklist covers budgeting, savings, investments, and professional advice. These areas can help you decide how required retirement income fits into your wider finances.
What If You Have Several Retirement Accounts?
IRA owners generally calculate the required amount separately for each IRA. They may then combine eligible IRA requirements and withdraw the total from one or several IRAs. This aggregation rule can make distribution management easier.
Workplace plans can operate differently. Required withdrawals from accounts such as separate 401(k) plans generally must be satisfied from each plan. You should not assume the IRA aggregation rule covers every retirement account.
Market conditions may also change your year-end balances significantly. Readesh explains how changing yields can affect investments and household finances in its guide to higher yields. Understanding those changes can make retirement cash-flow planning easier.
What Happens If You Miss the Required Amount?
Failing to withdraw enough can create a federal excise tax on the shortfall. The IRS currently states that the tax can be 25% of the undistributed amount. It can fall to 10% when the problem is corrected within the applicable two-year period.
Tax rules can change, and reasonable-cause relief may apply in certain situations. Form 5329 can also become relevant when reporting an insufficient distribution. Consider getting professional tax advice when an amount was missed.
Good recordkeeping makes these problems easier to avoid. Keep year-end statements, withdrawal confirmations, and the factor used for your calculation. You can also explore Readesh’s finance articles and money guides for broader personal-finance topics.
Should You Delay Your First Distribution?
Waiting until April 1 can provide extra time before your first mandatory withdrawal. That choice does not automatically reduce your taxes. It can instead place your first and second withdrawals into the same tax year.
Two distributions may increase your taxable income for that year. Higher income can also affect other tax-related calculations. Compare both timing choices before automatically using the April deadline.
Taking the first amount by December 31 can spread income across two tax years. Delaying might still make sense in another tax situation. A tax professional can model both choices using your income and deductions.
Common Calculation Mistakes to Avoid
Several errors can create an incorrect result even when the division is accurate. Using the wrong year’s balance is one common mistake. Applying the wrong IRS table can produce another.
Do not assume every retirement account can be combined into one withdrawal. Avoid treating inherited accounts exactly like accounts you originally owned. You should also avoid relying on an old factor from a previous calculation year.
Your custodian may provide an estimated required amount each year. Check the underlying balance and factor instead of accepting the figure automatically. The IRS states that the account owner remains responsible for taking the correct amount.
Check the Numbers Before You Withdraw
Calculating a required distribution usually comes down to balance, age, and the proper IRS factor. The arithmetic takes seconds after those inputs are correct. Account type and beneficiary details determine which rules you should use.
Check your prior December 31 statement before making the calculation. Then confirm your factor using the current IRS required minimum distribution guidance. Ask a qualified tax or financial professional for help when inherited accounts or unusual circumstances are involved.
Frequently Asked Questions
How do I calculate my RMD if I have multiple IRAs?
Calculate the required amount for each eligible IRA separately. You can generally add those IRA amounts together and withdraw the total from one or more eligible IRAs. Different aggregation rules can apply to employer-sponsored plans.
What balance should I use for my 2026 calculation?
Generally use the account balance from December 31, 2025. Do not use the balance on the day you make the withdrawal. Special adjustments can apply in less common situations.
What factor do I use at age 73?
The Uniform Lifetime Table factor at age 73 is 26.5. A $100,000 qualifying balance would produce about a $3,774 minimum withdrawal. A qualifying younger spouse can require a different table.
Do Roth IRAs require distributions for the original owner?
Original Roth IRA owners generally do not take lifetime required distributions. Current law also removes lifetime requirements from designated Roth workplace accounts. Beneficiaries remain subject to separate rules.
Can I take more than the required amount?
Yes, you can generally withdraw more than the minimum. The extra amount does not count toward next year’s required withdrawal. Tax consequences depend on the account and your individual circumstances.
Who is responsible for calculating the correct amount?
A custodian or plan administrator may calculate the withdrawal for you. The account owner still carries responsibility for satisfying the federal requirement. Checking the calculation can help catch balance or beneficiary errors.
