How the 2026 RMD is calculated
RMD = account balance on December 31, 2025 ÷ distribution period for the age you reach on your 2026 birthday. Most owners use the Uniform Lifetime Table. If your spouse is your sole beneficiary for the whole year and is more than 10 years younger, you use the Joint and Last Survivor Table instead, which gives a longer period and a smaller RMD.
| Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|
| 73 | 26.5 | 83 | 17.7 | 93 | 10.1 |
| 74 | 25.5 | 84 | 16.8 | 94 | 9.5 |
| 75 | 24.6 | 85 | 16.0 | 95 | 8.9 |
| 76 | 23.7 | 86 | 15.2 | 96 | 8.4 |
| 77 | 22.9 | 87 | 14.4 | 97 | 7.8 |
| 78 | 22.0 | 88 | 13.7 | 98 | 7.3 |
| 79 | 21.1 | 89 | 12.9 | 99 | 6.8 |
| 80 | 20.2 | 90 | 12.2 | 100 | 6.4 |
| 81 | 19.4 | 91 | 11.5 | 101 | 6.0 |
| 82 | 18.5 | 92 | 10.8 | 102 | 5.6 |
Uniform Lifetime Table, 26 CFR 1.401(a)(9)-9(c), in force since January 1, 2022. The table continues to 2.0 at age 120+.
When do RMDs start?
| Born | RMD age | First RMD year |
|---|---|---|
| 1950 or earlier | 72 (or 70½) | already started |
| 1951–1959 | 73 | year you turn 73 (born 1953 → 2026) |
| 1960 or later | 75 | year you turn 75 (born 1960 → 2035) |
Deadlines and penalty
- First RMD: by April 1 of the year after you reach RMD age (the “required beginning date”).
- Every later RMD: by December 31.
- Shortfall: 25% excise tax on the amount not taken, reduced to 10% if corrected within the correction window (generally by the end of the second year after the shortfall year, or earlier if the IRS issues a notice). Report it on Form 5329.
Several accounts?
Work out the RMD for each IRA separately; you can then take the total from any one or more of your IRAs. 403(b) RMDs can likewise be combined. Each 401(k) or 457(b) RMD must come out of that plan.
FAQ
What is my RMD on $500,000 at age 75?
Using the Uniform Lifetime Table divisor of 24.6, the RMD is $500,000 ÷ 24.6 = $20,325.20 for the year.
What age do I have to start RMDs in 2026?
At 73 if you were born 1951–1959 — so people born in 1953 have their first RMD for 2026, due by April 1, 2027. If you were born in 1960 or later, RMDs start at 75.
What if my spouse is more than 10 years younger?
If your spouse is your sole beneficiary, you use the Joint and Last Survivor Table. At 75 with a 60-year-old spouse the divisor is 28.3, so $500,000 gives an RMD of $17,667.84 instead of $20,325.20.
What is the penalty for missing an RMD?
A 25% excise tax on the amount you failed to withdraw, reduced to 10% if you take the missed amount within the correction window and file Form 5329.
Sources: Treas. Reg. §1.401(a)(9)-9 as amended by T.D. 9930 (Federal Register, 12 Nov 2020) — govinfo.gov/content/pkg/FR-2020-11-12/html/2020-24723.htm; IRS Publication 590-B (2025 returns) — irs.gov/publications/p590b; IRS news release IR-2024-309 (25%/10% excise tax, April 1 rule); SECURE 2.0 Act §§107, 302, 325. Joint-table excerpt cross-checked against two published copies of Table II. Checked 5 November 2026.