How to Calculate Your RMD

Updated September 2026 · Figures based on current IRS rules (SECURE Act and SECURE 2.0)

Step 1: Find last year's December 31 balance

Use the fair market value of each account at the close of December 31 of the previous year. Your year-end statement shows it, and your custodian reports it on Form 5498. Add any rollover or transfer that was on its way into the account on that date.

Step 2: Find your divisor

Take the age you will be on December 31 of this year and look it up in the IRS Uniform Lifetime Table. Some common values: 73 → 26.5, 74 → 25.5, 75 → 24.6, 80 → 20.2, 85 → 16.0, 90 → 12.2.

Step 3: Divide

Divide the balance by the divisor. That is the minimum you must withdraw by December 31 (or by April 1 of next year for your very first RMD).

Worked examples

Example 1: one IRA, first RMD year

Robert was born in 1953, so he turns 73 in 2026. His IRA was worth $420,000 on December 31, 2025. RMD = $420,000 ÷ 26.5 = $15,849.06.

Example 2: several IRAs

Maria turns 78 in 2026 (divisor 22.0). She has three IRAs worth $150,000, $90,000 and $60,000. Her RMDs are $6,818.18, $4,090.91 and $2,727.27 — $13,636.36 in total. Because they are all IRAs, she can take the whole amount from just one of them.

Example 3: IRA plus a 401(k)

James turns 75 in 2026 (divisor 24.6) and is retired. His IRA was $200,000 and his old 401(k) $300,000. IRA RMD: $8,130.08. 401(k) RMD: $12,195.12. The 401(k) amount must come from the 401(k); he can't cover it with an IRA withdrawal.

Example 4: inherited IRA

Beneficiaries use the Single Life Expectancy Table instead. A daughter aged 50 in the year after her mother's death starts with a divisor of 36.2 and subtracts 1 each year. See the inherited IRA RMD calculator.

Common mistakes

• Using the current balance instead of last year's December 31 balance.
• Using your age today instead of the age you reach by December 31.
• Taking a 401(k) RMD from an IRA (or the other way round).
• Counting a Roth IRA — owners of Roth IRAs have no RMD.
• Forgetting that delaying your first RMD to April 1 means two RMDs next year.
• Assuming extra withdrawals this year reduce next year's RMD. They don't.

Skip the arithmetic with the RMD calculator.

Frequently asked questions