What Is Your Required Minimum Distribution?
Calculate your 2026 required minimum distribution from your IRA or 401(k). Updated for SECURE Act 2.0 (age 73 start).
RMD Rules for 2026
Under SECURE Act 2.0, Required Minimum Distributions begin at age 73 (raised from 72). You must take your first RMD by April 1 of the year after you turn 73, and subsequent RMDs by December 31 each year. Failure to take your full RMD results in a 25% penalty on the amount not withdrawn (reduced from 50% by SECURE 2.0).
How RMDs Are Calculated
Your RMD = prior year-end account balance ÷ life expectancy divisor from the IRS Uniform Lifetime Table. At age 75, the divisor is 24.6, meaning you must withdraw about 4.1% of your balance. At 85, the divisor is 16.0 (6.25%). The percentage increases each year as your life expectancy decreases.
RMD Strategies
Consider Qualified Charitable Distributions (QCDs) — direct transfers from your IRA to charity (up to $105,000 in 2026) satisfy your RMD without adding to taxable income. Roth conversions before 73 can reduce future RMDs by moving funds to Roth accounts (which have no RMDs).
A QCD (Qualified Charitable Distribution) lets you donate up to $105,000 directly from your IRA to charity, satisfying your RMD without increasing your taxable income. This is the most tax-efficient way to give to charity after age 70½.
