Required Minimum Distributions in 2026
Once you turn 73, the IRS requires you to withdraw a minimum amount each year from pre-tax retirement accounts — your 401(k), traditional IRA, 403(b), and TSP. The point is simple: the government deferred the tax on that money, and at some point it wants its share. This guide covers the 2026 rules, the math, and the three moves that shrink the bill.
When RMDs start
For 2026, RMDs begin at age 73 for people born in 1951 through 1959 (those born 1960 or later start at 75). You must take your first RMD by April 1 of the year after you turn 73 — but deferring it means taking two distributions in one year, which can push you into a higher bracket. Most people simply take the first RMD in the year they turn 73.
The math: balance ÷ life expectancy
Your RMD is your December 31 account balance divided by the factor from the IRS Uniform Lifetime Table for your age. At 73 the factor is 26.5, so a $500,000 IRA requires an $18,868 withdrawal — about 3.8% of the balance. The factor shrinks every year, so the required percentage rises as you age: by 80 the factor is 20.2 (about 5%), and by 90 it is 12.2 (about 8.2%). The RMD calculator does this for any balance and age.
What counts
- Each IRA has its own RMD, but you can take the total from any one of them.
- For 401(k)s, the RMD is per plan unless your employer allows aggregated distributions.
- Roth IRAs have no RMD during your lifetime — another reason they win in retirement.
The penalty nobody plans for
Miss an RMD and the excise tax is 25% of the amount not withdrawn — reduced to 10% if you correct it promptly and file Form 5329. A missed $18,868 RMD costs $4,717 (or $1,887 if corrected fast). The deadline for each year’s RMD is December 31, which makes late-year planning essential.
The QCD move: give from your IRA, skip the tax
The qualified charitable distribution is the single best RMD planning tool: if you are 70½ or older, up to $111,000 in 2026 can go straight from your IRA to a charity, counting toward your RMD while keeping the money out of your income entirely. A retiree who gives $15,000 to charity from an $18,000 RMD removes $15,000 from taxable income — the equivalent of a deduction no one can take.
Three ways to shrink future RMDs
- Convert early: Roth conversions before 73 move money out of the RMD pool at a bracket you control.
- Give via QCD: direct charitable distributions cover RMDs tax-free after 70½.
- Spend or reposition: a larger RMD can push you into higher Medicare IRMAA tiers — check the IRMAA calculator before taking big distributions.
Related tools
Run your exact number with the RMD calculator, pair it with the QCD calculator, and see the retirement picture whole with the retirement number calculator.