The numbers, one step at a time
The RMD formula is short, and it is the same for everyone using the standard table. You only need two things: your balance on the last day of last year, and the age you reach this year.
- Find your balance on December 31, 2025. In this example it is $500,000. Your IRA custodian shows it on your year-end statement and on Form 5498.
- Find the age you reach in 2026. If you were born in 1951, you turn 75 on your 2026 birthday — even if that birthday is in December.
- Look up your divisor. The IRS Uniform Lifetime Table gives 24.6 at age 75. Think of it as the number of years the IRS spreads the money over.
- Divide. $500,000 ÷ 24.6 = $20,325.20. That is about 4.07% of the account, or roughly $1,694 a month if you prefer monthly payments.
That is all. You can take more than this, of course — the RMD is only the minimum. Whatever you take is normally added to your taxable income for 2026.
Nearby balances at age 75
| Balance on Dec 31, 2025 | Divisor (age 75) | 2026 RMD | Per month |
|---|---|---|---|
| $250,000 | 24.6 | $10,162.60 | $847 |
| $400,000 | 24.6 | $16,260.16 | $1,355 |
| $500,000 | 24.6 | $20,325.20 | $1,694 |
| $750,000 | 24.6 | $30,487.80 | $2,541 |
| $1,000,000 | 24.6 | $40,650.41 | $3,388 |
Each figure is the balance ÷ 24.6, exactly as the calculator above works it out.
The same $500,000 at other ages
| Age in 2026 | Divisor | RMD on $500,000 | % of balance |
|---|---|---|---|
| 73 | 26.5 | $18,867.92 | 3.77% |
| 74 | 25.5 | $19,607.84 | 3.92% |
| 75 | 24.6 | $20,325.20 | 4.07% |
| 76 | 23.7 | $21,097.05 | 4.22% |
| 77 | 22.9 | $21,834.06 | 4.37% |
| 78 | 22.0 | $22,727.27 | 4.55% |
| 79 | 21.1 | $23,696.68 | 4.74% |
| 80 | 20.2 | $24,752.48 | 4.95% |
The divisor gets smaller each year, so the percentage you must take slowly rises.
When do you have to take it?
At 75 you are past your first RMD year (people born in 1951 started at 73, in 2024). So the 2026 amount is due by December 31, 2026. You can take it in one go or spread it over the year — many people set up monthly or quarterly transfers so it feels like a paycheck.
A few friendly tips
- More than one IRA? Work out the RMD for each IRA, add them up, and take the total from whichever IRA you like.
- A 401(k) is different. Each 401(k) needs its own RMD from that plan, unless you are still working there and do not own more than 5% of the company.
- Giving to charity? A qualified charitable distribution sent straight from your IRA to a charity counts toward your RMD and is not added to your income.
- Withholding. Your custodian can withhold federal tax from the RMD so you are not surprised in April. Ask them what rate suits you.
If your spouse is your only beneficiary and is more than 10 years younger, you use a different table and your RMD is smaller — tick the spouse box in the calculator to see it.
In short
At 75, with $500,000 in your IRA on December 31, 2025, you need to take out at least $20,325.20 by December 31, 2026. Next year the divisor drops to 23.7, so if your balance stayed at $500,000 the 2027 RMD would be about $21,097. Nothing to worry about — just a number to plan around.
FAQ
What is the RMD on $500,000 at age 75?
$500,000 ÷ 24.6 = $20,325.20 for 2026, about $1,694 a month.
What if my balance is $750,000 instead?
At age 75 the divisor is still 24.6, so the RMD is $750,000 ÷ 24.6 = $30,487.80.
When is the 2026 RMD due if I am 75?
By December 31, 2026. The April 1 extension only applies to your very first RMD year.
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.