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Required Minimum Distributions Calculator
Your required minimum distribution is one division: last December 31 balance divided by an IRS life-expectancy factor. A $900,000 IRA at age 75 divides by 24.6 for a required $36,585. Change the age to 80 and the divisor drops to 20.2, pushing the requirement to $44,554. The percentage rises every year by design — the deferral ends on a schedule.
Do the Math Yourself
Find the right table first. Most people use the Uniform Lifetime Table. If your sole beneficiary is a spouse more than 10 years younger, the Joint Life and Last Survivor Expectancy Table gives a larger divisor and a smaller RMD. Then pull your December 31 balance from each traditional IRA, 401(k), 403(b), and similar account — the balance is account-by-account for IRAs, which can aggregate, while 401(k)s must be distributed from their own plan.
- Age 73: divisor 26.5 — about 3.77% of the balance.
- Age 75: divisor 24.6 — about 4.07%.
- Age 80: divisor 20.2 — about 4.95%.
- Age 85: divisor 16.0 — about 6.25%.
Worked Examples
Example one: Ruth, 74, holds $400,000 in an IRA and $250,000 in an old 401(k). The IRA RMD is $400,000 / 25.5 ≈ $15,686. The 401(k) is separate: $250,000 / 25.5 ≈ $9,804, payable from that plan. Total taxable: about $25,490.
Example two: Marcus, 73, has $1.1 million and a wife eight years younger. Using the uniform table: $1,100,000 / 26.5 ≈ $41,509. Under the joint table the divisor is larger — roughly 29.1 — so about $37,800. The spousal age gap saves roughly $3,700 of taxable income every year, provided he elects the joint table with his spouse as sole beneficiary.
Three Ways to Shrink the Number
Convert traditional balances to Roth in low-income years before 73 — Roth accounts never appear in the calculation. Use qualified charitable distributions after 70½ to satisfy up to roughly $108,000 a year of the requirement with deductible-free, taxable-income-free payments. Or delay the starting age itself through a current employer plan exemption if still working. Each trims the annual requirement and the cascade that follows it.
This article is general educational information only, not financial, tax, investment, accounting, or legal advice, and is not a recommendation to buy, sell, or hold any product or security. Figures reflect published IRS, HMRC, and Social Security Administration guidance for 2026 and are subject to change and annual indexing; always confirm current thresholds with the official source before acting. Rules differ by country, state, and personal situation, and nothing here creates a fiduciary or advisory relationship. This site is supported by advertising, which does not influence our editorial conclusions. For any decision with real financial consequences, consult a licensed fiduciary advisor or tax professional.