How Much Is My RMD for 2026? Amounts by Age and Balance
Your required minimum distribution for 2026 is last December 31’s balance divided by one IRS number for your age. At 75 with $500,000 saved, it is $20,325. This guide answers the questions retirees ask every fall — when RMDs start, how the amount is computed, the penalty for missing, and the April 1 first-year trap.
For your exact figure, use the free RMD calculator — birth year and balance are all it needs.
How much is my RMD for 2026?
Divide your Traditional IRA or 401(k) balance from December 31, 2025 by the IRS Uniform Lifetime Table factor for the age you reach in 2026. A 75-year-old with $500,000 owes $20,325 (factor 24.6); a 73-year-old with the same balance owes $18,868 (factor 26.5); at 80 the factor drops to 20.2 and the RMD rises to $24,752.
The percentage climbs every year — from 3.77% of your balance at 73 to 6.25% at 85 and 11.24% at 95 — because the IRS factor shrinks as life expectancy shortens. Your custodian often reports an estimated RMD, but the legal responsibility for taking the full amount is yours.
At what age do RMDs start?
73 if you were born from 1951 through 1959, and 75 if you were born in 1960 or later. Those SECURE 2.0 ages replaced the old 70½ and 72 rules. If you were born in 1953, your first RMD year is 2026 — the year you turn 73 — calculated on your balance from December 31, 2025.
One exception matters if you are still working: RMDs from your current employer’s 401(k) can generally wait until the year you retire (unless you own more than 5% of the company). IRAs and old 401(k)s get no such delay — their RMDs start on schedule regardless.
How is an RMD calculated, exactly?
With one division: prior December 31 balance ÷ Uniform Lifetime Table factor for your age this year. Use the age you attain during the distribution year — if you turn 75 at any point in 2026, the whole 2026 RMD uses the age-75 factor of 24.6. Multiple IRAs are calculated separately but can be withdrawn from any one of them in total.
401(k)s are stricter: each plan’s RMD must come out of that plan. The balance used is the year-end figure including any outstanding loan offsets your plan reports — when in doubt, your plan statement’s December 31 value is the number the IRS expects you to use. The calculator runs this math for any age and balance.
What is the penalty for missing an RMD in 2026?
A 25% excise tax on the amount you failed to withdraw — down from the old 50% under SECURE 2.0. Correct the shortfall promptly and file Form 5329, and the penalty drops to 10%; the IRS also waives it entirely when the miss was a reasonable error and you take the distribution as soon as you discover it.
Example: an $8,000 shortfall costs $2,000 at the full rate, or $800 corrected quickly. Set a calendar reminder for November — December processing cutoffs catch people every year, and “my custodian was slow” is rarely accepted as a reasonable error on its own.
Should you delay your first RMD to April 1?
You may — the first RMD (and only the first) can be taken as late as April 1 of the year after you reach your start age. The catch is the two-in-one-year trap: your second RMD is still due by December 31 of that same year, so one tax return reports roughly double the RMD income, which can spike your bracket, your Medicare premiums, and how much of your Social Security is taxed.
Delaying only makes sense if the following year will clearly be a low-income year for you. For most people, taking the first RMD in its normal year is the cleaner move. Compare the tax hit both ways before deciding — a one-year deferral is a tax decision, not free money.
Do Roth accounts have RMDs?
Roth IRAs: never during the owner’s lifetime. Roth 401(k)s: not since 2024, when SECURE 2.0 eliminated their RMDs. That asymmetry is exactly why converting Traditional money to Roth in the low-income years between retirement and age 73 is such a popular strategy — every dollar converted shrinks every future RMD.
Inherited accounts follow different rules — most non-spouse beneficiaries must empty an inherited IRA within 10 years, and many owe annual RMDs in years 1–9 as well. This guide covers original owners; inherited-account rules deserve their own advice session.
Can a charitable gift satisfy your RMD?
Yes — a Qualified Charitable Distribution sends money directly from your IRA to a qualified charity. It counts dollar-for-dollar toward your RMD but never enters your taxable income, which can also protect your Medicare premium tier. The 2026 limit is $111,000 per person (so $222,000 for a married couple, each from their own IRA), and you must be at least 70½ — available even before your RMD start age.
The transfer must go straight from the custodian to the charity — withdraw it yourself first and the tax benefit disappears. Ask your custodian for their QCD process in the fall, not mid-December, and keep the charity’s written acknowledgment for your tax file.
Frequently Asked Questions
Is my RMD taxable income?
Yes, almost always — Traditional IRA and 401(k) RMDs are taxed as ordinary income in the year you take them, except for any portion representing after-tax (non-deductible) contributions. The amount stacks on top of your other income, which is why large RMDs can raise Medicare premiums two years later.
Can I take more than my RMD?
Any time — the RMD is a floor, not a cap. But extra withdrawals do not reduce next year’s RMD; each year is recalculated from the new December 31 balance. If you do not need the money, many retirees reinvest the after-tax RMD in a regular brokerage account.
What if I have several IRAs?
Calculate the RMD for each IRA separately, add them together, and take the total from any one (or several) of your IRAs. Employer plans are different — each 403(b) can be aggregated like IRAs, but each 401(k) generally requires its own distribution from that plan.
When exactly is the 2026 RMD deadline?
December 31, 2026 for everyone except first-timers using the April 1 option. Custodians impose earlier processing cutoffs in mid-to-late December, so initiating the withdrawal by early December is the safe practice.
Rules per the IRS (Publication 590-B, Uniform Lifetime Table) and SECURE 2.0 as of 2026. This guide is educational, not tax advice — confirm your distribution with your custodian or tax advisor.