What age do RMDs start in 2026?

Under the SECURE 2.0 Act, Required Minimum Distributions begin at age 73 for individuals who turn 73 on or after January 1, 2023. This applies to traditional IRAs, 401(k)s, 403(b)s, and other tax-deferred retirement accounts.

How is the RMD amount calculated?

Your RMD is calculated by dividing your prior-year December 31 account balance by the distribution period from the IRS Uniform Lifetime Table based on your age. For example, at age 73 the divisor is 26.5, so a $500,000 balance yields an RMD of about $18,868.

What is the penalty for missing an RMD?

Under SECURE 2.0, the penalty for failing to take a required minimum distribution is 25% of the shortfall (reduced from 50%). If corrected within two years, the penalty drops to 10%. You must also withdraw the missed amount.

Do Roth IRAs have RMDs?

No. Roth IRAs do not have RMDs during the owner's lifetime. However, Roth 401(k)s do require RMDs — though you can roll a Roth 401(k) into a Roth IRA to avoid them.

RMD Calculator 2026 — Required Minimum Distribution Estimator

What Are Required Minimum Distributions (RMDs)?

Required Minimum Distributions are mandatory annual withdrawals the IRS requires you to take from tax-deferred retirement accounts — including Traditional IRAs, 401(k)s, 403(b)s, and SEP IRAs — once you reach a certain age. The purpose is to ensure the government eventually collects taxes on the money that has been growing tax-deferred.

Under the SECURE 2.0 Act, the RMD starting age increased to 73 (effective January 1, 2023). Previously, RMDs began at age 72. If you turn 73 in 2026, your first RMD must be taken by April 1, 2027, and your second by December 31, 2027.

How Is the RMD Calculated?

Your RMD for each year is calculated using this formula:

RMD = Prior Year-End Balance ÷ Distribution Period (from IRS Uniform Lifetime Table)

For example, if your Traditional IRA balance was $500,000 on December 31, 2025, and you turn 73 in 2026 (divisor = 26.5):

$500,000 ÷ 26.5 = $18,868 RMD for 2026

2026 RMD Distribution Period Table (Selected Ages)

Age	Distribution Period	Approx. % of Balance
73	26.5	3.77%
75	24.6	4.07%
80	20.2	4.95%
85	16.0	6.25%
90	12.2	8.20%

Penalties for Missing an RMD

Under SECURE 2.0, the penalty for failing to take a full RMD is 25% of the shortfall (reduced from the previous 50%). If you correct the missed RMD within two years, the penalty drops to 10%. You must also withdraw the missed amount.

Roth Accounts and RMDs

Roth IRAs do NOT have RMDs during the owner's lifetime. However, Roth 401(k)s do require RMDs. You can avoid this by rolling your Roth 401(k) into a Roth IRA before reaching RMD age.

Frequently Asked Questions

Can I take more than my RMD?

Yes. You can always withdraw more than the required minimum. The RMD is simply the floor — the IRS requires at least that amount. Any additional withdrawals are taxed as ordinary income but incur no penalty.

Do I need to take RMDs from each account separately?

For IRAs, you can calculate the RMD for each account but take the total from one or more IRAs. For 401(k)s, you must take the RMD from each plan separately — they cannot be aggregated.

Is the RMD taxed?

Yes. RMDs from tax-deferred accounts (Traditional IRA, 401(k)) are taxed as ordinary income. If you have significant other income, your RMD could push you into a higher tax bracket. This is why Roth conversion strategies before RMD age can be beneficial.

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