SECURE 2.0 sets the beginning age at 73 for anyone born 1951–1959 and 75 for those born in 1960 or later. Your first RMD can be delayed to April 1 of the following year, but two RMDs then land in one year.

Do Roth accounts have RMDs?

No. Roth IRAs have no RMDs for the original owner, and since 2024 Roth balances inside a 401(k) are exempt too. Only tax-deferred balances count.

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RMD Calculator

Your required minimum distribution for the year, on the current IRS tables.

Reviewed September 2, 2026

Short answer

Your RMD is your prior-year-end tax-deferred balance divided by an IRS life-expectancy factor for your age. At 73, a $1,000,000 balance has a factor of 26.5, so the RMD is $37,735.85. RMDs begin at 73 for those born 1951–1959 and 75 for 1960 or later.

Prior year-end balance

Your age this year

Required minimum distribution$37,735.85Balance ÷ 26.5 (Uniform Lifetime Table, age 73)

Your RMD, as a share of the balance

This year's RMD$37,735.85
Stays invested$962,264.15

Using the Uniform Lifetime divisor of 26.5, the entered prior-year-end balance produces an RMD of $37,735.85 for this year.

Uses the IRS Uniform Lifetime Table (Pub. 590-B) and SECURE 2.0 beginning ages: 73 for those born 1951–1959, 75 for 1960 and later. Assumes the sole account owner is not using the Joint Life table (spouse not more than 10 years younger and sole beneficiary).

This is an educational estimate, not tax or financial advice. Figures reflect the law year shown and the inputs you provide. Consult a qualified professional before acting.

Sources

Required minimum distributions — Internal Revenue Service
RMD starting rules, deadlines, account coverage, and calculation method.
Accessed September 2, 2026
Publication 590-B (2025) — Internal Revenue Service
The Uniform Lifetime, Joint Life, and Single Life tables used for 2026 distributions.
Accessed September 2, 2026

How it’s calculated

Take your total tax-deferred (traditional IRA / 401(k)) balance as of December 31 last year.
Find your distribution period for your age on the IRS Uniform Lifetime Table (Pub. 590-B): 26.5 at age 73, for example.
Divide the balance by that factor: $1,000,000 ÷ 26.5 = $37,735.85, the amount you must withdraw this year.

Worked RMD example

Prior December 31 balance: $1,000,000
Age this year: 73
Uniform Lifetime divisor: 26.5

Result

$37,735.85 required minimum distribution.

Divide the prior-year-end balance by the divisor for the owner's age: $1,000,000 ÷ 26.5. Withdrawing more does not reduce a future year's RMD.

What this calculator does not cover

Inherited accounts use different beneficiary rules and are not modeled.
The Joint Life table for a sole spouse beneficiary more than 10 years younger is not modeled.
The calculator does not combine account-level RMDs or determine whether an employer plan permits a still-working exception.

Frequently asked

When do RMDs start?: SECURE 2.0 sets the beginning age at 73 for anyone born 1951–1959 and 75 for those born in 1960 or later. Your first RMD can be delayed to April 1 of the following year, but two RMDs then land in one year.
Do Roth accounts have RMDs?: No. Roth IRAs have no RMDs for the original owner, and since 2024 Roth balances inside a 401(k) are exempt too. Only tax-deferred balances count.