How do you calculate your required minimum distribution in 2026?

TL;DR. Divide your December 31 prior-year account balance by the IRS Uniform Lifetime Table factor for your current age — or use the Joint Life table if your sole beneficiary spouse is more than 10 years younger. The RMD formula for 2026 uses updated IRS life-expectancy factors, and an RMD calculator automates the IRA RMD calculation across multiple accounts.

The RMD formula step by step

The required minimum distribution calculation has three inputs: your prior-year-end account balance, your age in the distribution year, and the correct IRS life-expectancy divisor.

Here is a worked example. A 75-year-old retiree has a traditional IRA worth $620,000 as of December 31, 2025. She turns 75 in 2026. Her Uniform Lifetime Table factor at age 75 is 24.6.

RMD = $620,000 / 24.6 = $25,203.25

She must withdraw at least $25,203.25 by December 31, 2026. If she also has a 401(k) with $180,000 at year-end 2025, that account has its own RMD: $180,000 / 24.6 = $7,317.07. The 401(k) RMD must be taken from the 401(k). However, IRA RMDs can be aggregated — if she has multiple IRAs, she can take the total IRA RMD from any one of them.

If her spouse is the sole beneficiary and is more than 10 years younger, the Joint Life and Last Survivor Expectancy Table produces a larger divisor, which lowers the RMD. For example, a 75-year-old with a 60-year-old spouse would use a joint factor of approximately 27.4 instead of 24.6, reducing the distribution and the tax hit.

The distinction between the Uniform Lifetime Table and Joint Life table is one of the most common errors in manual IRA RMD calculations. An RMD calculator that asks for spousal age handles this automatically.

Try it with your numbers

What a good RMD calculator should show

• Correct Uniform Lifetime Table or Joint Life table factor based on age and spousal age
• Multi-account aggregation for IRAs, 401(k)s, and 403(b)s with separate RMD outputs
• First-RMD deferral option (April 1 of the year after reaching the threshold age) with double-RMD-year warning
• Year-over-year RMD schedule through life expectancy
• Tax impact estimate showing how the RMD stacks on ordinary income

AdvisorCal's RMD Calculator handles all of the above. If you are also planning Roth conversions to reduce future RMDs, modeling IRMAA thresholds, or reviewing RMD age rules under SECURE 2.0, those tools are included in the same subscription.

Key facts

• RMD start age (born 1951-1959): Age 73, per SECURE Act.
• RMD start age (born 1960 or later): Age 75, per SECURE 2.0.
• Uniform Lifetime Table factor at age 73: 26.5. At age 75: 24.6. At age 80: 20.2. At age 85: 16.0.
• First RMD deadline: April 1 of the year after you reach the threshold age. Delaying means two RMDs in one calendar year (the deferred first plus the current year).
• Penalty for missed RMD: 25% excise tax on the shortfall (reduced from 50% by SECURE 2.0). Drops to 10% if corrected within two years.
• Roth IRAs: No RMDs for the original owner during their lifetime. Inherited Roth IRAs do have RMD rules under the 10-year rule.

Common follow-ups

Do I use my age at year-end or my birthday for the RMD formula? Use the age you will turn during the calendar year of the distribution. If you turn 76 on November 15, 2026, you use the age-76 factor (23.7) for your 2026 RMD, even if you take the distribution in January at age 75. The IRS Uniform Lifetime Table 2026 factors are indexed by the age you attain during the distribution year.

Can I take more than the RMD? Yes. The RMD is a floor, not a ceiling. Many advisors recommend withdrawing above the RMD to fill a lower tax bracket or fund Roth conversions. The excess above the RMD is still taxed as ordinary income, but it reduces future RMDs by shrinking the account balance. A 401(k) RMD calculation works the same way — the minimum is required, but you can always take more.

What if I have multiple IRAs? You calculate the RMD separately for each traditional IRA, but you can satisfy the total IRA RMD from any one or combination of IRAs. This does not apply across account types — a 401(k) RMD must come from that specific 401(k). Advisors often use this aggregation rule strategically, liquidating the least tax-efficient IRA first.

How does SECURE 2.0 change things for someone turning 73 in 2026? If you were born in 1953 and turn 73 in 2026, your RMD start age is 73 under the original SECURE Act. Your first RMD is due by April 1, 2027 (or December 31, 2026 if you prefer to avoid doubling up in 2027). The age-75 threshold applies only to those born in 1960 or later. This transitional distinction catches many people off guard.

When this doesn't apply

Roth IRAs have no lifetime RMDs for the original owner, so this calculation is irrelevant for Roth-only retirees. Inherited IRAs follow different rules — most non-spouse beneficiaries under SECURE Act must empty the account within 10 years, with annual RMDs required in years 1-9 per final IRS regulations. Inherited spousal IRAs can be rolled into the surviving spouse's own IRA, resetting the RMD clock. Clients still working past the threshold age can defer 401(k) RMDs (but not IRA RMDs) from their current employer plan if they own 5% or less of the company.

Sources

• IRS — Retirement Topics: Required Minimum Distributions
• IRS — Uniform Lifetime Table (Publication 590-B)
• IRS — SECURE 2.0 Act Summary

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