RMD Calculator 2026

Year and scope. This is an owner-alive 2026 illustration, using the December 31, 2025 account balance and age on the birthday in 2026. IRC §401(a)(9)(C) and SECURE 2.0 §107 supply the required-beginning-date rules. The 2026 starting age is generally 73. People born in 1960 or later generally start at 75: the 1960 cohort reaches 73 in 2033 and 75 in 2035. This calculator does not project future-year RMDs. Traditional, SEP and SIMPLE IRAs have no still-working exception. The workplace-plan exception is limited to a non-5% owner still working for the sponsoring employer, where the plan permits the delay. Confirm attribution and plan terms with the administrator. IRS RMD FAQ Q1–Q3 confirms that Roth IRAs and designated Roth accounts have no owner-lifetime RMD; beneficiary distributions are different.

Official divisor and rounding. Publication 590-B, Appendix B, Table III (Uniform Lifetime) supplies the divisor: 73 = 26.5; 74 = 25.5; 75 = 24.6; 80 = 20.2; 90 = 12.2; 108 = 3.9; 110 = 3.5; and “120 and over” = 2.0. RMD = prior December 31 balance ÷ divisor. Money inputs retain cents; RMD, applied QCD, remaining amounts and excise tax round half-up to cents at each step. For example, $100,000 ÷ 24.6 = $4,065.04. Below age 73, an owner RMD is not required for 2026; any displayed divisor is informational and does not override an exemption.

QCD credit and remaining withdrawal. IRC §408(d)(8)(B) defines a QCD as a distribution from “an individual retirement plan (other than a plan described in subsection (k) or (p))” made directly to an eligible charity on or after age 70½. Pub. 590-B excludes ongoing SEP/SIMPLE IRAs and states: “A qualified charitable distribution will count towards your required minimum distribution.” Notice 2025-67, Cost-of-Living Adjusted Limitations for 2026 states: “The aggregate amount of qualified charitable distributions that are not includible in gross income under section 408(d)(8)(A) is increased from $108,000 to $111,000.” For an eligible IRA, applied QCD = min(entered qualifying QCD, $111,000, RMD); for other account types the applied amount is zero. Enter only the qualifying portion after any required post-age-70½ deductible-contribution adjustment, and account for the annual cap used by other IRAs. Charity eligibility, acknowledgments, split-interest elections and that adjustment are not calculated. Cash needed after QCD = RMD − applied QCD, before other distributions. Remaining RMD / shortfall = max(0, RMD − applied QCD − other distributions). The QCD input must not also be included in other distributions. A taxable excess over the QCD cap can still count as an ordinary IRA distribution when entered separately; this tool does not treat that excess as tax-excluded.

Excise tax and the complete correction-window test. IRC §4974(a) imposes 25% on a shortfall at the applicable deadline. Section 4974(e)(1)(A) requires that the taxpayer “receives a distribution, during the correction window, of the amount which resulted in imposition of a tax under subsection (a) from the same plan to which such tax relates”; paragraph (B) also requires that the taxpayer “submits a return, during the correction window, reflecting such tax (as modified by this subsection)”. Both are required for the 10% rate. Under §4974(e)(2), the window ends at the earliest of the deficiency-notice mailing date, assessment date, or the last day of the second taxable year beginning after the shortfall tax year. The checkbox attests to both conditions; it does not calculate those dates. For a corrected historical shortfall, enter distributions made by the original deadline and keep later corrective withdrawals out of that input. The original shortfall remains the excise base. Form 5329 instructions explain reporting and reasonable-error waiver requests under §4974(d). No waiver or historical transition relief is automatically applied.

Timing and aggregation. The first 2026 age-73 RMD may be deferred until April 1, 2027; the separate 2027 RMD is still due December 31, 2027, producing two distributions in 2027. The second RMD needs its own prior-year balance and age; it is not simply double the first amount. Subsequent RMDs are generally due December 31. The retirement-based first deadline for a workplace plan should be confirmed with its administrator. IRS RMD FAQ Q5 permits separately computed IRA RMDs to be withdrawn from one or more eligible IRAs, and separately computed 403(b) RMDs from one or more 403(b) contracts. These are separate aggregation groups. A 401(k) or 457(b) must satisfy its RMD separately for each plan. Excess withdrawals cannot carry forward to next year's RMD.

Input contract and exclusions. Money fields accept full numbers with correctly grouped commas, clamp negatives to $0, cap at $999,999,999 and round half-up to cents. Malformed groups such as 1,23, blank or invalid text stay visible with an error and retain the last valid value. Fields commit on blur or Enter; partial drafts never update the calculation. Age must be a whole number from 0 through 150, with 120 and over using the final divisor. Out of scope: inherited IRAs (Table I / 10-year rule), a sole-beneficiary spouse more than 10 years younger (Table II), defined-benefit plans, pre-1987 403(b) special rules, beneficiary RMDs including Roth beneficiaries, state taxes, income tax on withdrawals, multi-account reconciliation and individualized waiver eligibility. A spouse exactly 10 years younger does not trigger the more-than-10-years Table II rule. Illustrative only. ESTIMATED · NOT ADVICE / ILLUSTRATION · NOT OFFICIAL.