Current Year RMD Calculator
How much must you withdraw from your retirement accounts this year? List each account that has a required minimum distribution, enter the age you reach in 2026, and see the total you must take out by December 31, using the divisor from the IRS Uniform Lifetime Table.
Your numbers
| Account | Balance on Dec 31, 2025 | RMD for 2026 | Remove |
|---|---|---|---|
| $ | $10,163 | ||
| $ | $6,098 | ||
| Total | $400,000 | $16,260 |
Use each account's balance on December 31, 2025 — that's the balance the IRS bases this year's RMD on — and the age you turn at any point during 2026, even if your birthday hasn't happened yet.
Required minimum distribution for 2026
$16,260
$400,000 ÷ 24.6 · Uniform Lifetime Table divisor at age 75
Key numbers
- Total balance
- $400,000as of Dec 31, 2025
- IRS divisor
- 24.6Uniform Lifetime Table at age 75
- Share of balance
- 4.07%1 ÷ divisor
- Accounts with a balance
- 2of 2 entered
How to take it
You can add up the RMDs for all of your traditional IRAs (including SEP and SIMPLE IRAs) and withdraw the total from any one or more of them. A 401(k) or other employer plan is different: its RMD must come out of that plan. (403(b) plans may be combined with each other, like IRAs.) Whatever the mix, the deadline is December 31, 2026.
eCFR.gov couldn't be reached, so these are the Uniform Lifetime Table divisors bundled with this site. View the regulation
Working out this year's required withdrawal
Once you reach your starting age — 73 if you were born between 1951 and 1959, 75 if you were born in 1960 or later — a minimum amount has to come out of your tax-deferred accounts by December 31 every year. The calculation itself is short: a balance, a divisor, and a division. Getting it right is mostly a matter of using the correct balance and knowing which accounts can be combined.
Use last year's closing balance
Every RMD is based on the fair market value of the account on December 31 of the previous year, not on what it is worth today. Your custodian reports that number on Form 5498 and usually prints it on the year-end statement. Markets since then, contributions since then, and withdrawals since then make no difference to the amount required.
Use the age you reach this year
The divisor comes from the age you attain at any point during the calendar year, even if the birthday has not arrived yet. Someone turning 75 in November uses the age-75 divisor from January. The divisors themselves come from the Uniform Lifetime Table in the Treasury regulations, which this page reads live rather than relying on a bundled copy.
Which accounts can be combined
This is where people slip. Calculate the RMD for each account separately, then apply the aggregation rules:
- Traditional, SEP, and SIMPLE IRAs — add their RMDs together and take the total from any one or more of them.
- 403(b) accounts — may likewise be aggregated with each other, but never with IRAs.
- 401(k) and 457(b) plans — each one stands alone. Its RMD must be withdrawn from that plan, and taking extra from an IRA does not satisfy it.
- Inherited accounts — entirely separate, with their own tables and deadlines. They cannot be merged with accounts you own.
Then plan around the tax
The distribution is ordinary income in the year you take it, and it flows into the modified adjusted gross income that sets your Medicare premiums two years later. Two moves are worth knowing. From age 70½ a qualified charitable distribution sent straight from an IRA to a charity counts toward the RMD while staying off your return entirely. And in years before RMDs begin, a Roth conversion permanently reduces the balance every future RMD is calculated from. To see how the required amount grows from here, the year-by-year RMD projection runs the same math through age 95.
Frequently asked questions
Can I take my entire RMD from just one account?
Sometimes. Add up the RMDs for all your traditional IRAs (including SEP and SIMPLE IRAs) and you may withdraw that total from any one or more of them. 403(b) accounts may likewise be aggregated with each other. A 401(k) or 457(b) is different: each plan’s RMD must be taken from that plan, and it cannot be satisfied out of an IRA.
Which account balance do I use?
The fair market value on December 31 of the previous year — not today’s balance. Your custodian reports that figure on Form 5498 and usually shows it on your year-end statement. Contributions, growth, and losses since then do not change this year’s required amount.
What age do I use if my birthday is late in the year?
The age you reach at any point during the calendar year, even if the birthday has not happened yet. Someone who turns 75 in December uses the age-75 divisor for the whole year.
Does an inherited IRA count here?
No. Inherited accounts have their own distribution rules — usually the Single Life Expectancy table, and often a 10-year deadline for beneficiaries who inherited in 2020 or later. An inherited IRA’s RMD cannot be combined with your own accounts or satisfied from them.
Is the withdrawal taxable, and can I convert it to a Roth instead?
A distribution from a traditional account is ordinary income in the year you take it. An RMD cannot be rolled over or converted to a Roth — the required amount has to leave the retirement system first. If you want to convert in a year you owe an RMD, take the RMD before converting anything.
Is there a way to take the RMD without paying tax on it?
From age 70½ you can make a qualified charitable distribution directly from an IRA to a charity. It counts toward your RMD and is excluded from your income entirely, which also keeps it out of the MAGI that sets your Medicare premiums.