RMD Chart
The RMD Chart is a reference tool covering rmd chart, rmd table, required minimum distribution chart, rmd by age chart. Use the chart below to look up values instantly. Printable and downloadable versions are available on this page.
RMD Chart — Required Minimum Distribution by Age
| Age | IRS Life Expectancy Factor (Distribution Period) |
|---|---|
| 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 older | 2.0 |
To calculate your RMD divide your account balance as of December 31 of the prior year by the life expectancy factor for your age in the current year. Example: $500,000 balance at age 75 → $500,000 ÷ 24.6 = $20,325 required minimum distribution for the year.
Source: IRS Uniform Lifetime Table (Table III) — IRS Publication 590-B
RMD Rules Summary
- Starting age — the SECURE 2.0 Act of 2022 raised the RMD starting age to 73 for anyone born between 1951 and 1959. Those born in 1960 or later must start RMDs at age 75. The old rules (age 72) apply to those who already reached 72 before 2023.
- First-year exception — if you turned 73 in 2026 (using current rules) you may delay your first RMD until April 1, 2026. However this means you will have two RMDs in 2026 — the deferred 2026 RMD and the 2026 RMD. This can create a larger tax bill than taking the first RMD in the normal year.
- Accounts that require RMDs — Traditional IRAs, SEP IRAs, SIMPLE IRAs, and employer plans (401k, 403b, 457b) from former employers all require RMDs. Roth IRAs do NOT require RMDs during the owner's lifetime (Roth 401k accounts must be rolled to Roth IRA to avoid this requirement).
- Penalty for missing RMD — the penalty for not taking the required amount is 25% of the amount that should have been withdrawn (reduced from 50% by SECURE 2.0). If corrected early within two years the penalty drops to 10%.
- Qualified Charitable Distribution (QCD) — if you are 70½ or older you can make a QCD directly from your IRA to a qualified charity — up to $105,000 per year in 2026. A QCD counts toward your RMD but is excluded from taxable income.
RMD Calculation Example
| Account Balance (Dec 31 prior year) | Age | IRS Life Expectancy Factor | Required Minimum Distribution |
|---|---|---|---|
| $250,000 | 73 | 26.5 | $9,434 |
| $500,000 | 73 | 26.5 | $18,868 |
| $750,000 | 73 | 26.5 | $28,302 |
| $500,000 | 75 | 24.6 | $20,325 |
| $500,000 | 80 | 20.2 | $24,752 |
| $500,000 | 85 | 16.0 | $31,250 |
| $1,000,000 | 75 | 24.6 | $40,650 |
| $1,000,000 | 80 | 20.2 | $49,505 |
Source: IRS Uniform Lifetime Table calculations
RMD Calculator
Enter your account balance as of December 31 of the prior year and your current age to look up your IRS distribution factor, calculate your required withdrawal, and see a tax impact estimate.
Frequently Asked Questions
What is a Required Minimum Distribution (RMD)?
An RMD is the minimum amount the IRS requires you to withdraw each year from most tax-deferred retirement accounts once you reach the required starting age. RMDs ensure that tax-deferred retirement savings are eventually taxed rather than being held indefinitely.
At what age do RMDs start?
Under the SECURE 2.0 Act of 2022 RMDs start at age 73 for those born between 1951 and 1959. People born in 1960 or later will begin RMDs at age 75 when they reach that age.
How do I calculate my RMD?
Divide your account balance as of December 31 of the prior year by the IRS life expectancy factor from the Uniform Lifetime Table for your current age. Example: $500,000 balance at age 75 ÷ 24.6 = $20,325 RMD.
Do Roth IRAs require RMDs?
No — Roth IRAs do not require RMDs during the original owner's lifetime. Roth 401k accounts previously required RMDs but SECURE 2.0 eliminated this requirement for Roth 401k accounts starting in 2026.
What happens if I don't take my RMD?
The penalty for failing to take the full RMD is 25% of the amount that was not withdrawn — reduced from the previous 50% penalty by SECURE 2.0. If you correct the error within two years the penalty drops to 10%.
Can I take more than the RMD?
Yes — you can always withdraw more than the required minimum. The RMD is a floor not a ceiling. Additional withdrawals are included in ordinary income for the year.
What is a Qualified Charitable Distribution (QCD)?
A QCD allows IRA owners aged 70½ or older to transfer up to $105,000 (2026) directly from an IRA to a qualified charity. The QCD satisfies all or part of the RMD but is excluded from taxable income — making it tax-efficient for charitably inclined retirees who do not itemise deductions.
Do I have to take RMDs from every retirement account separately?
For Traditional IRAs you can calculate the total RMD from all IRAs combined but withdraw from any one or combination of accounts. For 401k and 403b accounts the RMD must be calculated and taken separately from each account — you cannot aggregate employer plan RMDs with IRA RMDs.