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Required minimum distributions (RMDs): when they start and how much

As of Oct. 16, 2026

Short answer: If you were born 1951–1959, required minimum distributions (RMDs) from traditional IRAs and pre-tax 401(k)s start the year you turn 73. Born 1960 or later: 75. Each year, divide the account’s Dec. 31 balance by the IRS factor for your age (age 73 → 26.5, so $500,000 ÷ 26.5 = $18,867.92). Your first one can wait until April 1 of the next year, but then two are due that year. Miss it and the shortfall faces a 25% excise tax (10% if fixed in time). Roth IRAs and Roth 401(k)s have no RMDs while the owner is alive.

Next step: Figure this year’s RMD with your Dec. 31 balance, or check the rule for an inherited IRA. Then confirm the amount with your IRA custodian or plan.

Best move for RMDs this year

Take at least the RMD from every traditional IRA and pre-tax plan by Dec. 31 (first year: by April 1 of the next year at the latest). If you give to charity and are 70½ or older, a qualified charitable distribution (QCD) straight from the IRA counts toward the RMD (limit $111,000 for 2026).

The math:

RMD = prior Dec. 31 balance ÷ Uniform Lifetime factor (age 73: 26.5 · 75: 24.6 · 80: 20.2 · 85: 16.0 · 90: 12.2)
Example: $500,000 ÷ 26.5 = $18,867.92 for someone born 1953 in 2026 (age 73)
Missed $5,000 → $1,250 excise tax at 25%, or $500 at 10% if corrected in time

Sources: IRS: RMD FAQs · IRS Pub. 590-B (2025) · 26 CFR 1.401(a)(9)-9(c) Uniform Lifetime Table · IRS Notice 2025-67 (2026 limits)

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Your roadmap

List every pre-tax account (traditional/SEP/SIMPLE IRA, 401(k), 403(b), 457(b)) and its Dec. 31 balance from the year-end statement.
Find your factor for the age you reach this year (table under “Show me the details”) and divide — or use the calculator above.
Ask each custodian what RMD they show. IRA RMDs can be added up and taken from any IRA; each 401(k)/457(b) must pay its own.
Decide on tax withholding for the withdrawal (it’s taxable income). See the 2026 income tax estimator.
Set a reminder for early December each year. If you missed one, take it now and file Form 5329 (10% rate or a waiver may apply).

What is my RMD this year?

Uses the IRS Uniform Lifetime Table: RMD = December 31 balance of the year before ÷ the factor for the age you reach this year. Do this for each account.

Year you were born RMD year Account balance on Dec. 31 of the year before ($) Type of account Already taken this year ($, optional)

Still working for the employer that runs this 401(k)/403(b), and I don't own more than 5% of it My spouse is my only beneficiary and is more than 10 years younger than me

Inherited an IRA or 401(k)? Which rule applies

Tap who you are. We show the IRS rule and your deadline year. Amounts for life-expectancy payments come from IRS Table I (your custodian can figure them).

Year the owner died Had the owner already reached their RMD start date?

Show me the details

When do RMDs start?

Born	RMD age	First RMD year	First deadline
1951–1958	73	Year you turn 73	April 1 of the next year
1959	73 (IRS proposed rule)	2032	April 1, 2033
1960 or later	75	Year you turn 75 (2035 or later)	April 1 of the next year
1950 or earlier	Already started (72 or 70½)	Already past	Dec. 31 every year

The law (26 U.S.C. 401(a)(9)(C)(v)) says 73 for people who reach 72 after 2022 and 73 before 2033, and 75 for people who reach 74 after 2032. People born in 1959 fit both lines; IRS proposed regulations (July 19, 2024) would make their age 73.

Sources: 26 U.S.C. 401(a)(9) · Proposed RMD regulations (July 19, 2024) · IRS Pub. 590-B (2025) · IRS: RMD FAQs

IRS Uniform Lifetime Table (factor by age)

Use the age you reach on your birthday in the RMD year. The last column is the RMD for each $100,000 of Dec. 31 balance.

Age	Factor	RMD per $100,000
72	27.4	$3,649.64
73	26.5	$3,773.58
74	25.5	$3,921.57
75	24.6	$4,065.04
76	23.7	$4,219.41
77	22.9	$4,366.81
78	22.0	$4,545.45
79	21.1	$4,739.34
80	20.2	$4,950.50
81	19.4	$5,154.64
82	18.5	$5,405.41
83	17.7	$5,649.72
84	16.8	$5,952.38
85	16.0	$6,250.00
86	15.2	$6,578.95
87	14.4	$6,944.44
88	13.7	$7,299.27
89	12.9	$7,751.94
90	12.2	$8,196.72
91	11.5	$8,695.65
92	10.8	$9,259.26
93	10.1	$9,900.99
94	9.5	$10,526.32
95	8.9	$11,235.96
96	8.4	$11,904.76
97	7.8	$12,820.51
98	7.3	$13,698.63
99	6.8	$14,705.88
100	6.4	$15,625.00
101	6.0	$16,666.67
102	5.6	$17,857.14
103	5.2	$19,230.77
104	4.9	$20,408.16
105	4.6	$21,739.13
106	4.3	$23,255.81
107	4.1	$24,390.24
108	3.9	$25,641.03
109	3.7	$27,027.03
110	3.5	$28,571.43
111	3.4	$29,411.76
112	3.3	$30,303.03
113	3.1	$32,258.06
114	3.0	$33,333.33
115	2.9	$34,482.76
116	2.8	$35,714.29
117	2.7	$37,037.04
118	2.5	$40,000.00
119	2.3	$43,478.26
120+	2.0	$50,000.00

Source: 26 CFR 1.401(a)(9)-9(c) Uniform Lifetime Table (applies to distribution years from 2022). Same table as IRS Pub. 590-B Table III.

Which accounts have RMDs?

Account	RMDs while the owner is alive?	Notes
Traditional, SEP, SIMPLE IRA	Yes	Even if you’re still working. Add up all IRA RMDs and take the total from any IRA.
401(k), 403(b), 457(b), profit-sharing	Yes	Each plan pays its own (403(b)s can be combined with each other). Still-working delay if the plan allows and you’re not a 5% owner.
Roth IRA	No	Beneficiaries do have RMD rules.
Roth 401(k) / Roth 403(b)	No	No lifetime RMDs (IRS FAQ). Beneficiaries do have RMD rules.

Sources: IRS: RMD FAQs · IRS Pub. 590-B (2025)

Missed an RMD?

The amount not taken may face a 25% excise tax, cut to 10% if you take it and file within the correction window (ends at the earliest of an IRS deficiency notice, the tax being assessed, or the last day of the second tax year after the year it was due).
Report it on Form 5329. The IRS can waive it for reasonable error if you’re fixing the shortfall — attach a letter of explanation.
Taking more than the RMD one year doesn’t reduce the next year’s RMD. RMDs can’t be rolled over.

Sources: IRS: RMD FAQs · IRS Pub. 590-B (2025)

Giving to charity: QCDs

At 70½ or older you can send money directly from an IRA to a qualified charity. It isn’t counted as income and it counts toward your RMD.
Limit: $108,000 for 2025 and $111,000 for 2026, per person (a spouse has a separate limit).
It must go trustee-to-trustee. A check made out to you and then donated doesn’t count.

Sources: IRS Pub. 590-B (2025) · IRS Notice 2025-67 (2026 limits)

Inherited accounts in plain English

Eligible designated beneficiaries (IRS list): surviving spouse, the owner’s minor child, a disabled or chronically ill person, or anyone not more than 10 years younger than the owner. They can generally stretch payments over their life expectancy.
Everyone else who is a person: the 10-year rule — empty the account by Dec. 31 of the year with the 10th anniversary of the death (owner died 2025 → by Dec. 31, 2035).
If the owner had already started RMDs, the 10-year beneficiary must also take a yearly amount in years 1–9. IRS final regulations (July 19, 2024) kept this rule and apply from 2025; penalties for missed yearly amounts in 2021–2024 were waived (Notices 2022-53, 2023-54, 2024-35).
A minor child stops being “eligible” on their 21st birthday (final regulations), then has 10 years.

Sources: IRS Pub. 590-B (2025) · IRS: RMD FAQs · Final RMD regulations (July 19, 2024) · IRS Notice 2024-35 · 26 U.S.C. 401(a)(9) · IRS: Retirement topics – Beneficiary

Limits of this page

This page republishes IRS rules and the Uniform Lifetime Table with dates. It is not tax or investment advice and does not tell you how to invest or when to withdraw beyond the legal minimum.
The calculator uses the Uniform Lifetime Table only. If your spouse is your only beneficiary and is more than 10 years younger, IRS Table II (Joint and Last Survivor) applies and gives a smaller RMD; we do not compute Table II here.
We do not compute inherited-IRA life-expectancy amounts (IRS Table I). The inherited-IRA picker tells you which rule and deadline applies; your custodian or IRS Pub. 590-B worksheets give the amount.
Born in 1959: the statute lists both 73 and 75. IRS proposed regulations (July 2024) say 73. They are proposed, not final; re-check before 2032.
Employer plans (401(k), 403(b), 457(b)) follow the plan's terms. The still-working delay applies only if the plan allows it and you don't own more than 5% of the employer.
Pre-1987 403(b) amounts, defined benefit pensions and annuitized accounts have their own rules (IRS FAQ Q15–Q16); this page doesn't cover them.

Not tax or investment advice. We republish IRS rules and the Uniform Lifetime Table with dates and do arithmetic on numbers you type. Your custodian’s figure and IRS Pub. 590-B control. Ask a tax professional about your own situation.

Sources & as-of dates

Retirement plan and IRA required minimum distributions FAQs — IRS.gov (page reviewed Jan. 29, 2026; read 2026-10-16)
Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs) — IRS.gov (page reviewed Apr. 30, 2026; read 2026-10-16)
26 CFR 1.401(a)(9)-9 Life expectancy and distribution period tables (Uniform Lifetime Table, para. (c)) — eCFR (tables apply to distribution years beginning on or after Jan. 1, 2022; eCFR current text read 2026-10-16)
26 U.S. Code § 401(a)(9)(C)(v) applicable age and (E) eligible designated beneficiaries — Cornell LII (read 2026-10-16)
Required Minimum Distributions — final regulations, 89 FR (July 19, 2024), T.D. 10001; apply to distribution years beginning on or after Jan. 1, 2025 (published July 19, 2024; read 2026-10-16)
Required Minimum Distributions — proposed regulations (born-in-1959 applicable age), Federal Register July 19, 2024 (published July 19, 2024 (proposed, not final); read 2026-10-16)
Notice 2024-35 — certain required minimum distributions for 2024 (relief also given for 2021–2023 in Notices 2022-53 and 2023-54) (April 2024; read 2026-10-16)
Notice 2025-67 — 2026 cost-of-living adjustments (QCD limit $111,000) (Nov. 2025; read 2026-10-16)
Retirement topics — Beneficiary — IRS.gov (read 2026-10-16)

FAQ

When do I have to start RMDs?

Born 1951–1959: the year you turn 73 (IRS proposed rules treat 1959 as 73). Born 1960 or later: 75. The first RMD can wait until April 1 of the next year; every later one is due by December 31 (IRS RMD FAQs; 26 U.S.C. 401(a)(9)(C)(v)).

How is my RMD calculated?

Divide each account’s December 31 balance from the year before by the IRS Uniform Lifetime Table factor for the age you reach that year (age 73: 26.5; 75: 24.6; 80: 20.2). Example: $500,000 ÷ 26.5 = $18,867.92. If your spouse is your only beneficiary and more than 10 years younger, use IRS Table II instead.

What if I miss an RMD?

The amount not taken may face a 25% excise tax, reduced to 10% if corrected within the correction window. File Form 5329; the IRS may waive it for reasonable error if you take the missed amount and attach an explanation.

Do Roth IRAs or Roth 401(k)s have RMDs?

Not while the original owner is alive. Beneficiaries who inherit Roth accounts do have RMD rules (IRS RMD FAQs).

I inherited an IRA. Do I have to empty it in 10 years?

Most non-spouse beneficiaries who aren’t eligible designated beneficiaries must empty it by December 31 of the year with the 10th anniversary of the owner’s death. If the owner had already started RMDs, yearly amounts are also required in years 1–9 (final regulations, applying from 2025). Spouses, minor children, disabled or chronically ill people and people not more than 10 years younger have other options (IRS Pub. 590-B).

Not tax advice. Figures are republished from the IRS with dates; confirm with IRS.gov or a tax professional before acting.