How to Calculate Your RMD in 2026
A step-by-step method to calculate your Required Minimum Distribution, the age it starts, the IRS Uniform Lifetime Table, and the penalty for missing it.
An RMD is the minimum you must withdraw each year from a traditional IRA or 401(k) once you reach the RMD age. It equals your prior year-end balance divided by an IRS life-expectancy factor.
When RMDs start
Under SECURE 2.0, the RMD start age is 73 for anyone reaching 73 between 2023 and 2032, and rises to 75 in 2033. The first RMD can be delayed to April 1 of the year after you reach the RMD age, but that forces two RMDs into the same tax year.
The formula
RMD equals your prior December 31 account balance divided by the IRS Uniform Lifetime Table factor for your age this year. Each traditional IRA or 401(k) is calculated separately, though multiple IRAs can be aggregated for the withdrawal itself.
The Uniform Lifetime Table
The divisor falls as you age, so the required percentage of the balance rises each year. The table year labels update but the divisors themselves are unchanged for 2026. A 73-year-old uses a divisor of about 26.5, a 75-year-old about 24.6, and a 90-year-old about 12.2.
The penalty for missing it
Under SECURE 2.0 the excise tax on a missed RMD is 25 percent of the shortfall, reduced to 10 percent if corrected within a two-year correction window. This is far lower than the pre-2023 50 percent penalty but still material.
Worked example
A 75-year-old with a 500,000 dollar prior year-end IRA balance and a Uniform Lifetime Table factor of 24.6 has an RMD of 500,000 divided by 24.6, or about 20,325 dollars for the year.
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Sources
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