RMD Calculator

Estimate a 2026 owner RMD from the IRS Uniform Lifetime Table. Not an inherited IRA. An estimate, not tax advice.

Smart Tips

• Use the balance on December 31, 2025. The age is the age you turn on your birthday in 2026.

• A 2026 owner distribution starts at age 73. Someone under 73 has no required distribution that year. Age 120 and over uses 2.0.

• The IRS example is $100,000 at age 75. The divisor is 24.6, and the distribution is $4,065.

• A spouse more than 10 years younger, and a beneficiary of an inherited IRA, use different tables. Those tables are not on this page.

The Formula

RMD = December 31, 2025 balance ÷ Table III divisor

Balance Prior year-end account value
December 31, 2025

Age Age attained in 2026
Whole years. Required from 73

Divisor Uniform Lifetime Table III
One decimal, from the publication

RMD Nearest dollar
The IRS $100,000 example pays $4,065

Publication 590-B says that for 2026 the required distribution for an owner is the account balance at the end of 2025 divided by the applicable distribution period. This page uses only Table III, the Uniform Lifetime table.

Key Insights

Owner accounts only

Inherited IRAs and the joint-life table for a much younger spouse are a different calculation.

One birthday age

The divisor follows the age on the birthday in the distribution year, not the age last New Year's Day.

Nearest dollar

The page shows the exact quotient and the rounded distribution.

Each account has its own balance

Add the balances only if they are the ones your plan lets you combine. This page takes the number you type.

Uniform Lifetime Table, Table III

Age	Divisor
72	27.4
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120 and over	2.0

Frequently Asked Questions

An account owner taking a lifetime required distribution for 2026. It is not an inherited IRA. It is not Table I or Table II. If your spouse is the sole beneficiary and is more than 10 years younger, the IRS uses the Joint Life and Last Survivor table instead.

The balance is the value on December 31, 2025. The age is the age you attain on your birthday in 2026. Someone who turns 75 in 2026 uses 24.6 even if they were 74 on January 1.

Publication 590-B divides a $100,000 prior-year balance by 24.6. That quotient is $4,065.04, and the publication states the required distribution as $4,065.

Table III lists 120 and over as 2.0. Ages above 120 on this page keep that divisor. A 2026 owner under 73 has no required distribution. The first required year is the year the owner turns 73.

No. The result is the distribution amount, not the taxable portion and not a withholding figure. A qualified charitable distribution and a still-working exception are not applied. This is an estimate, not tax advice.

Table III, the Uniform Lifetime Table, and the $100,000 age-75 example ($4,065) are in IRS Publication 590-B. For 2026 the owner distribution uses the December 31, 2025 balance and the age attained in 2026. As of 14 October 2026, no newer Uniform Lifetime Table had replaced the Publication 590-B table used here, so this page stays on the 2026 owner-year labels.

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2026 required distribution

Enter values to calculate

Uniform Lifetime divisor

Balance ÷ divisor

Note:This is an estimate for a 2026 owner distribution, not tax advice and not a custodian's RMD notice. It uses Table III only. It does not apply to an inherited IRA or to an owner whose spouse is the sole beneficiary and is more than 10 years younger.