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Save it to My AnnuaLifeAssumptions: uses the IRS Uniform Lifetime Table (Table III), the most common case for account owners. A different Joint Life table applies only when your sole beneficiary is a spouse more than 10 years younger, which this tool does not model. The missed-RMD penalty is 25%, or 10% if corrected within two years. This is an educational estimate, not tax advice. Confirm your figure with a tax professional.
The math is short. Take the balance of your tax-deferred account on December 31 of the prior year, then divide it by a single number the IRS assigns to your age, called the distribution period or divisor. The result is the least you must withdraw and pay tax on this year. Nothing stops you from taking more; the rule only sets a floor.
The divisor comes from the IRS Uniform Lifetime Table. It starts at 27.4 at age 72 and shrinks every year, which is why the percentage you must withdraw rises as you age. At 73 you take about 3.77% of the balance; by 85 it is roughly 6.25%; by 95 it is over 11%. RMDs apply to traditional IRAs, SEP and SIMPLE IRAs, and most workplace plans like a 401(k) or 403(b). Roth IRAs are exempt during the original owner's lifetime, and each account type is generally figured on its own year-end balance.
These are the post-2022 divisors used for 2026 RMDs, with the approximate share of your balance each one represents. Find your age, divide last year's ending balance by the divisor, and that is your required minimum for the year.
| Age | Distribution period (divisor) | Approx. % of balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.90% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.90% |
| 97 | 7.8 | 12.82% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.63% |
The full table continues to age 120 and older, where the divisor bottoms out at 2.0. Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime).
Your start age depends on your birth year. Under the SECURE 2.0 Act, RMDs begin at age 73 if you were born between 1951 and 1959, and at age 75 if you were born in 1960 or later. Before that age, no withdrawal is required.
The first year has a special deadline. You may delay your very first RMD until April 1 of the year after you reach your start age. Every RMD after that is due by December 31. Delaying the first one means taking two RMDs in the same calendar year, which can push you into a higher bracket, so most people take the first on time.
Missing an RMD is expensive. The penalty is a 25% excise tax on the amount you should have withdrawn, reduced to 10% if you fix it within two years. Confirm the figure each year, especially if you hold several accounts.
An annuity inside a traditional IRA or 401(k) is a qualified asset, so it counts toward your RMD like a mutual fund or CD in the same account. If you have annuitized, meaning the contract is already paying you scheduled lifetime income, those payments usually satisfy the RMD for that particular contract. A deferred annuity that is not yet paying income is handled differently and its value is included in the RMD math.
This is also where annuities can help. A QLAC, or qualified longevity annuity contract, lets you move a portion of an IRA into a deferred income annuity whose value is excluded from the RMD calculation until payments begin, as late as age 85. It is one of the few legal ways to push RMDs on part of your savings into later life. An advisor can show whether it fits your plan, or tell you it does not.
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