How do I calculate my required minimum distribution from an IRA?

To calculate your RMD from an IRA, you'll need to know the account balance at the end of the previous year, and you'll need the appropriate IRS life expectancy table (most people use the Uniform Lifetime Table). By dividing the year-end account balance by the appropriate life expectancy factor, you can determine your RMD for the year.

What are the rules for an IRA RMD withdrawal?

If you have a traditional IRA, you are required to start taking withdrawals when you turn 73. Roth-style IRA accounts are not subject to the same requirement. Your first required minimum distribution (RMD) must be taken by April 1 of the year after you turn 73., and subsequent RMDs must be taken by December 31 of each year.

What is the mandatory RMD age for an IRA?

If you have a traditional (tax-deferred) IRA, you are required to start taking withdrawals when you turn 73. Specifically, your first required minimum distribution (RMD) must be taken by April 1 of the year after you turn 73.

Can I take my RMD from any of my IRA accounts?

Yes, if you have more than one traditional IRA, you can take your RMDs from one or multiple accounts, as long as the total withdrawals add up to your required distribution. However, other account types like 401(k)s are treated individually for RMD purposes.

IRA Required Minimum Distributions (RMD)

How much do you need to take out of your IRA this year? Here's what you need to know.

By Matthew Frankel, CFP – Updated Feb 5, 2026 at 2:26 PM EST | Fact-checked by Parker Hicks

Key Points

Starting at age 73, you must take RMDs from traditional IRAs to avoid IRS penalties.
Calculate your RMD by dividing the IRA balance by IRS life expectancy factors.
Withdraw RMDs by Dec. 31 yearly; failing to do so results in a 25% IRS penalty.

If you have savings in a traditional IRA, you're required to start taking withdrawals, known as required minimum distributions, or RMDs, after you reach 73 years of age.

rmds-for-iras-infographic — Image source: The Motley Fool

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In other words, while IRAs let you save and invest for retirement on a tax-deferred basis, the IRS doesn't just let you defer paying tax on your retirement savings indefinitely -- eventually it wants to get paid. Here's how RMD rules work, and how to calculate your RMD each year.

What is an RMD?

RMD stands for required minimum distribution. If you have savings in tax-deferred retirement accounts, such as a 401(k) or traditional IRA, you are required to begin taking distributions (withdrawals) from your account after you reach age 73.

RMD age was previously age 72 before the passage of the Secure Act 2.0 in late 2022. By 2033, the RMD age will increase to 75. As of 2026, these rules are still in place for anyone born in or after 1960.

The RMD rules only apply to tax-deferred retirement accounts. After-tax retirement accounts are exempt from the required minimum distribution rules. So if you have a traditional IRA, you'll need to start taking RMDs when you reach 73. On the other hand, if you have a Roth IRA, you don't have to take any RMDs, no matter how old you get. You can leave your Roth IRA investments alone to grow tax-free for as long as you'd like.

How your IRA RMD is determined each year

Your RMD is calculated each year once you reach age 73 or 75, depending on when you're born, and depends on two main variables -- your account balance and your age.

Using one of two IRS life expectancy tables, you can find the expected distribution period that you'll use to calculate your RMD. Most people use the Uniform Lifetime Table, but if your IRA's sole beneficiary is your spouse who is more than 10 years younger than you, you'll use the Joint Life and Last Survivor Table instead. You can use the IRS' worksheet and reference tables (in Appendix B) to help calculate your RMD.

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Using your account value -- which is defined as the value of your account at the end of the previous calendar year -- divide by your distribution period to determine your RMD. For example, if you have $500,000 in your traditional IRA at the end of 2025, and you're turning 75 years old in 2026, the Uniform Lifetime Table gives an expected distribution period of 24.6 years. Dividing your account's balance by this number shows a 2026 RMD of $20,325.

For a quick reference, here are the current life expectancy factors from the Uniform Lifetime Table for retirees age 72 through 92.

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Data source: IRS.
Age	Distribution Period	Age	Distribution Period	Age	Distribution Period
72	27.4	79	21.1	86	15.2
73	26.5	80	20.2	87	14.4
74	25.5	81	19.4	88	13.7
75	24.6	82	18.5	89	12.9
76	23.7	83	17.7	90	12.2
77	22.9	84	16.8	91	11.5
78	22.0	85	16.0	92	10.8

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What if you have more than one account to take an RMD from?

Since many people who have a traditional IRA also have an employer-sponsored retirement plan, such as a 401(k), it's essential to discuss the necessary steps in this situation.

If you have more than one IRA, you can take the RMD from one or more accounts, as long as the total withdrawal satisfies your RMD requirement. On the other hand, if you have employer-sponsored retirement plans like 401(k)s, an RMD must be taken from each account separately.

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When do you need to take your RMD?

In general, you need to fulfill your RMD obligation by Dec. 31 each year.

The exception is your first RMD. This is for the year in which you turn 73, when you have until April 1 of the following year to take your first RMD. In other words, if you reached age 73 in September 2025, you'll have until April 1, 2026, to take your first RMD.

A word of caution -- if you wait until the last minute to take your first RMD, you'll also have to take your second RMD by the end of the same calendar year, resulting in two RMDs in the same year. Since withdrawals from these retirement accounts are counted as taxable income, waiting until the last minute could catapult you into a higher tax bracket and therefore result in a higher-than-expected tax bill.

As a final thought, under no circumstances should you not take your RMD in any given year. The IRS penalty for not doing so is harsh. If you fail to take your entire RMD, you'll be assessed a penalty equal to 25% of the amount you didn't withdraw, though the penalty may be reduced to 10% if you take swift action to correct the issue. So make sure you know how much you're required to withdraw, and then withdraw it on time.

IRA RMD Frequently Asked Questions

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About the Author

Matt Frankel, CFP, is a contributing Motley Fool stock market analyst specializing in the real estate and financial sectors. Prior to The Motley Fool, Matt taught high school and college mathematics. He holds a bachelor’s degree in physics from the University of South Carolina, a master’s degree in mathematics from Nova Southeastern University, and a graduate certificate in financial planning from Florida State University. He won a SABEW award for coverage of the 2017 Tax Cuts and Jobs Act. He is also regularly interviewed by Cheddar, Globe St, The National Desk, and other TV networks and publications for his real estate, financial, stock market, and investing expertise.

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