Short answer: a required minimum distribution (RMD) is the amount you must withdraw each year from most retirement accounts once you reach RMD age. For 2026, take your December 31, 2025 balance and divide it by the IRS factor for the age you reach in 2026. At 75, a $500,000 IRA gives $20,325. The deadline is December 31, 2026, or April 1, 2027 if 2026 is your very first RMD year. Missing it can cost 25% of the shortfall.
Who this is for: people with a traditional IRA, 401(k), 403(b), SEP or SIMPLE account who are 73 or older in 2026, and family members helping them. What it does not cover in detail: inherited accounts, which have their own rules and deadlines, and annuity payouts. This is general information, not tax advice, and your tax bill depends on the rest of your income.
The datesWhen you must start and what is due
The IRS says you take your first RMD for the year you reach your RMD age. Under the SECURE 2.0 law, that age is 73 for people born from 1951 to 1959 and 75 for those born in 1960 or later.
You turned 73 before 2026
- 2026 RMD due
- December 31, 2026
You turn 73 in 2026 (first RMD year)
- 2026 RMD due
- April 1, 2027, or by December 31, 2026 to avoid doubling up
Still working, 401(k) with your current employer, not a 5% owner
- 2026 RMD due
- Generally not until the year you retire, if the plan allows it
Roth IRA or Roth 401(k), while you are alive
- 2026 RMD due
- No RMD
| Your situation | 2026 RMD due |
|---|---|
| You turned 73 before 2026 | December 31, 2026 |
| You turn 73 in 2026 (first RMD year) | April 1, 2027, or by December 31, 2026 to avoid doubling up |
| Still working, 401(k) with your current employer, not a 5% owner | Generally not until the year you retire, if the plan allows it |
| Roth IRA or Roth 401(k), while you are alive | No RMD |
Source: CalculatorAI · calculatorai.app · IRS, Retirement plan and IRA required minimum distributions FAQs
Do not wait until the last week. December 31 is the date the money must have left the account, and custodians set their own earlier cut-offs for requests. Ask yours now, especially if you need to sell investments or send a check to a charity.
The formulaHow to calculate your 2026 RMD
Balance on Dec 31, 2025 ÷ factor for your 2026 ageShortfall × 25% (or × 10% if corrected in time)Most people use the Uniform Lifetime Table below. If your spouse is your only beneficiary and more than 10 years younger, you use a different table from IRS Publication 590-B, which gives a smaller RMD.
73
- Factor
- 26.5
- Share of balance
- 3.77%
- On $100,000
- $3,774
- On $500,000
- $18,868
74
- Factor
- 25.5
- Share of balance
- 3.92%
- On $100,000
- $3,922
- On $500,000
- $19,608
75
- Factor
- 24.6
- Share of balance
- 4.07%
- On $100,000
- $4,065
- On $500,000
- $20,325
76
- Factor
- 23.7
- Share of balance
- 4.22%
- On $100,000
- $4,219
- On $500,000
- $21,097
77
- Factor
- 22.9
- Share of balance
- 4.37%
- On $100,000
- $4,367
- On $500,000
- $21,834
78
- Factor
- 22.0
- Share of balance
- 4.55%
- On $100,000
- $4,545
- On $500,000
- $22,727
79
- Factor
- 21.1
- Share of balance
- 4.74%
- On $100,000
- $4,739
- On $500,000
- $23,697
80
- Factor
- 20.2
- Share of balance
- 4.95%
- On $100,000
- $4,950
- On $500,000
- $24,752
82
- Factor
- 18.5
- Share of balance
- 5.41%
- On $100,000
- $5,405
- On $500,000
- $27,027
85
- Factor
- 16.0
- Share of balance
- 6.25%
- On $100,000
- $6,250
- On $500,000
- $31,250
88
- Factor
- 13.7
- Share of balance
- 7.30%
- On $100,000
- $7,299
- On $500,000
- $36,496
90
- Factor
- 12.2
- Share of balance
- 8.20%
- On $100,000
- $8,197
- On $500,000
- $40,984
| Age in 2026 | Factor | Share of balance | On $100,000 | On $500,000 |
|---|---|---|---|---|
| 73 | 26.5 | 3.77% | $3,774 | $18,868 |
| 74 | 25.5 | 3.92% | $3,922 | $19,608 |
| 75 | 24.6 | 4.07% | $4,065 | $20,325 |
| 76 | 23.7 | 4.22% | $4,219 | $21,097 |
| 77 | 22.9 | 4.37% | $4,367 | $21,834 |
| 78 | 22.0 | 4.55% | $4,545 | $22,727 |
| 79 | 21.1 | 4.74% | $4,739 | $23,697 |
| 80 | 20.2 | 4.95% | $4,950 | $24,752 |
| 82 | 18.5 | 5.41% | $5,405 | $27,027 |
| 85 | 16.0 | 6.25% | $6,250 | $31,250 |
| 88 | 13.7 | 7.30% | $7,299 | $36,496 |
| 90 | 12.2 | 8.20% | $8,197 | $40,984 |
Source: CalculatorAI · calculatorai.app · IRS Publication 590-B, Table III. Percentages and dollar columns calculated by CalculatorAI.
This year's market drop does not change the amount. The RMD uses the December 31, 2025 balance. If that $500,000 account has fallen to $450,000, you still owe $20,325, which is now 4.52% of what you hold. You do not have to sell at a bad moment to meet it, because most custodians can move shares directly to a taxable account. The value on the transfer date counts toward your RMD and is taxed as income, so you owe that tax in cash.
Several accountsWhich withdrawals can be combined
This is the rule most likely to cause a missed RMD for people with accounts in several places.
IRA at broker A
- Dec 31, 2025 balance
- $200,000
- RMD
- $8,130
- Where it can come from
- Either IRA, or split
IRA at broker B
- Dec 31, 2025 balance
- $120,000
- RMD
- $4,878
- Where it can come from
- Either IRA, or split
Old 401(k)
- Dec 31, 2025 balance
- $180,000
- RMD
- $7,317
- Where it can come from
- This 401(k) only
| Account | Dec 31, 2025 balance | RMD | Where it can come from |
|---|---|---|---|
| IRA at broker A | $200,000 | $8,130 | Either IRA, or split |
| IRA at broker B | $120,000 | $4,878 | Either IRA, or split |
| Old 401(k) | $180,000 | $7,317 | This 401(k) only |
Source: CalculatorAI · calculatorai.app · IRS RMD FAQs; calculation by CalculatorAI
You calculate each IRA separately, then take the $13,008 total from either or both. The 401(k)'s $7,317 must come from that plan. Spouses' accounts cannot be combined. Before you start, list every account in one place, since an old 401(k) is the easiest one to forget. A net worth tracker or portfolio tracker keeps those balances together, and it also lets you record each December 31 value for next year's calculation.
First-year choiceApril 1 or December 31?
If you turn 73 in 2026, you may wait until April 1, 2027. The 2027 RMD is still due by December 31, 2027, so both land in the same tax year.
The cost of waiting: two RMDs in one tax year
A $400,000 IRA at the end of 2025 and $410,000 at the end of 2026. Taking the first RMD in 2026 splits this income across two tax years. Waiting until 2027 stacks it.
Stacking can raise more than your income tax. Higher income can make more of your Social Security taxable and can raise Medicare premiums two years later, through a surcharge called IRMAA. Our guide to the 2027 Social Security raise shows how that works. Waiting can still make sense if your 2026 income is unusually high and 2027 will be lower, for instance if you retire partway through 2026. Compare both years using the 2027 tax brackets.
Paying less taxThree moves to consider before December 31
Give from the IRA directly
From age 70½, a qualified charitable distribution (QCD) sends money straight from an IRA to a charity, up to $111,000 per person in 2026. It counts toward your RMD and stays out of taxable income. A $15,000 QCD against a $20,325 RMD leaves $5,325 to withdraw as income. It must go directly to the charity, and it does not apply to 401(k)s.
Withhold tax from the RMD
You can ask the custodian to withhold federal income tax from the distribution, which is treated as paid evenly through the year. A late-year RMD can therefore help cover an estimated tax shortfall from earlier in 2026.
Take the RMD before any Roth conversion
An RMD cannot be converted or rolled over, so the RMD has to come out first. After that you can still convert more. Our Roth conversion guide shows when that pays off.
If you missed itWhat to do now
Take the missed amount as soon as you notice. The excise tax is 25% of the shortfall, which is $5,081 on a missed $20,325. It drops to 10%, or $2,033, if you correct it in time, which generally means within two years. Report it on Form 5329. The IRS may waive the tax for a reasonable error if you are taking steps to fix it: you file Form 5329 and attach a short letter of explanation. Illness, a custodian's mistake or confusion after a spouse's death are the kinds of reasons people give, though the IRS decides case by case.
Common questionsFAQ
Can I take my RMD in monthly installments?
Yes. The rule sets only the yearly total. Many custodians can spread it monthly or send it all at once, as long as the total is out by the deadline.
Can I put my RMD back in a retirement account?
No, an RMD cannot be rolled over. You can invest it in a taxable account, and if you have earned income, you may be able to contribute that income to a Roth IRA.
I withdrew more than my RMD last year. Does that count toward this year?
No. Extra withdrawals do not carry forward to later years.
Does a Roth 401(k) have RMDs?
Not during the owner's lifetime, since 2024. Beneficiaries still have rules to follow.
What about the year someone dies?
If the owner had not yet taken that year's RMD, the beneficiaries generally must take the remainder. Inherited accounts have separate rules, so ask the custodian or a tax professional.
Is my RMD the same as a safe withdrawal rate?
No. The RMD is a legal minimum and it rises as a share of the balance with age. It says nothing about what you can afford to spend. For that, see the 4% rule, and our retirement calculator can test a plan.
The takeawayDo this in November
List every account, find each December 31, 2025 balance and apply your factor from the table. Ask each custodian for its year-end cut-off, and decide whether a charitable transfer or withholding helps. If 2026 is your first RMD year, compare taking it now with stacking two in 2027. The calculation takes minutes, and the tax on a miss is steep.
