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An individual retirement account (IRA) is a tax-advantaged savings vehicle designed to help individuals build retirement income over time. However, once you reach the applicable required minimum distribution (RMD) age, the IRS requires you to begin taking annual withdrawals from most tax-deferred retirement accounts. The IRS RMD tables help determine how much you must withdraw each year based on factors such as your age and account balance. Understanding how these tables work can help you avoid costly penalties and better manage your retirement income strategy.
IRA Required Minimum Distribution (RMD) Table for 2025 and 2026
Tax-deferred retirement accounts like traditional IRAs and 401(k)s are subject to RMDs, although the age at which these withdrawals must start has risen several times in recent years. In 2020, the RMD age rose from 70 ½ to 72, under the first SECURE Act. The SECURE 2.0 Act subsequently raised the RMD age to 73 (or 75 for people born in 1960 or later).
The IRS allows you to delay your first RMD until April 1 of the year after reaching RMD age. For example, a person who turned 73 in 2025 has until April 1, 2026, to take their first RMD (although they’ll be required to take a second RMD by the end of 2026). Failure to meet your RMD requirement means a penalty of 25% of the amount not withdrawn, or just 10% if the RMD is corrected within two years. Retirees may, without penalty, withdraw more than the RMD.
Here is the RMD table for 2025 and 2026 (it has remained unchanged since 2022), which is based on the IRS’ Uniform Lifetime Table. While most people use the Uniform Life Table to calculate RMDs, the IRS also provides other tables, such as the Joint and Last Survivor Table and the Single Life Table, which may be applicable depending on individual circumstances.
Table III (Uniform Life Table) for RMD Calculations
| Age | Distribution Period in Years |
|---|---|
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16.0 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| 89 | 12.9 |
| 90 | 12.2 |
| 91 | 11.5 |
| 92 | 10.8 |
| 93 | 10.1 |
| 94 | 9.5 |
| 95 | 8.9 |
| 96 | 8.4 |
| 97 | 7.8 |
| 98 | 7.3 |
| 99 | 6.8 |
| 100 | 6.4 |
| 101 | 6.0 |
| 102 | 5.6 |
| 103 | 5.2 |
| 104 | 4.9 |
| 105 | 4.6 |
| 106 | 4.3 |
| 107 | 4.1 |
| 108 | 3.9 |
| 109 | 3.7 |
| 110 | 3.5 |
| 111 | 3.4 |
| 112 | 3.3 |
| 113 | 3.1 |
| 114 | 3.0 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120 and over | 2.0 |
How to Calculate Your RMD
So, how can you figure out how much you need to take out based on the above table? Here’s how to do the calculation:
- Figure out the balance of your IRA on December 31 of the previous year.
- Find your age on the table and note the distribution period number.
- Divide the total balance of your account by the distribution period. This is your required minimum distribution.
Avoid costly mistakes and use our RMD calculator to help you make sure you’re taking the right amount:
Required Minimum Distribution (RMD) Calculator
Estimate your next RMD using your age, balance and expected returns.
RMD Amount for IRA(s)
RMD Amount for 401(k) #1
RMD Amount for 401(k) #2
About This Calculator
This calculator estimates RMDs by dividing the user's prior year's Dec. 31 account balance by the IRS Distribution Period based on their age. Users can enter their birth year, prior-year balances and an expected annual return to estimate the timing and amount of future RMDs.
For IRAs (excluding Roth IRAs), users may combine balances and take the total RMD from one or more accounts. For 401(k)s and similar workplace plans*, RMDs must be calculated and taken separately from each account, so balances should be entered individually.
*The IRS allows those with multiple 403(b) accounts to aggregate their balances and split their RMDs across these accounts.
Assumptions
This calculator assumes users have an RMD age of either 73 or 75. Users born between 1951 and 1959 are required to take their first RMD by April 1 of the year following their 73rd birthday. Users born in 1960 and later must take their first RMD by April 1 of the year following their 75th birthday.
This calculator uses the IRS Uniform Lifetime Table to estimate RMDs. This table generally applies to account owners age 73 or older whose spouse is either less than 10 years younger or not their sole primary beneficiary.
However, if a user's spouse is more than 10 years younger and is their sole primary beneficiary, the IRS Joint and Last Survivor Expectancy Table must be used instead. Likewise, if the user is the beneficiary of an inherited IRA or retirement account, RMDs must be calculated using the IRS Single Life Expectancy Table. In these cases, users will need to calculate their RMD manually or consult a finance professional.
For users already required to take an RMD for the current year, the calculator uses their account balance as of December 31 of the previous year to compute the RMD. For users who haven't yet reached RMD age, the calculator applies their expected annual rate of return to that same prior-year-end balance to project future balances, which are then used to estimate RMDs.
This RMD calculator uses the IRS Uniform Lifetime Table, but certain users may need to use a different IRS table depending on their beneficiary designation or marital status. It's the user's responsibility to confirm which table applies to their situation, and tables may be subject to change.
Actual results may vary based on individual circumstances, future account performance and changes in tax laws or IRS regulations. Estimates provided by this calculator do not guarantee future distribution amounts or account balances. Past performance is not indicative of future results.
SmartAsset.com does not provide legal, tax, accounting or financial advice (except for referring users to third-party advisers registered or chartered as fiduciaries ("Adviser(s)") with a regulatory body in the United States). Articles, opinions and tools are for general informational purposes only and are not intended to provide specific advice or recommendations for any individual. Users should consult their accountant, tax advisor or legal professional to address their particular situation.
Make sure you do this for all of the traditional IRAs you have in your name. Once you add up all of the required minimum distributions for each of your accounts, you can take that total amount out of any of your IRAs. You don’t have to take the minimum distribution from each account as long as the total money you withdraw adds up.
This only applies to traditional IRAs, not Roth IRAs. Note that the above RMD table also doesn’t apply to you if you have a spouse who is the sole beneficiary of your IRA and who is more than 10 years younger than you.
Why Do RMDs Exist?
You may find yourself wondering why there is a required minimum distribution for your IRA. After all, it’s your money, so why can’t you take it out of your account at your own pace? The answer to this question is the same as the answer to many questions when it comes to financial matters: taxes.
You don’t pay taxes on the money in your IRA when you put it in. Instead, you pay taxes when you withdraw the funds in retirement. The money will be taxed according to your current tax bracket. This is beneficial if you are in a lower tax bracket in retirement than you were when you first earned the money.
If you were to leave all of your money in your IRA, it would eventually become eligible to be passed on as inheritance and perhaps end up untaxed. The required minimum distribution forces you to take out some money while it can still be taxed.
When to Use a Different RMD Table
Most IRA owners calculate their RMDs with the Uniform Lifetime Table, but there are two situations where another table is required. One involves married account holders whose spouse is both the only beneficiary for the entire year and more than 10 years younger. In that case, RMDs are taken from Table II, which uses the couple’s combined life expectancy and often produces a smaller withdrawal amount.
The other exception applies to inherited IRAs. Beneficiaries who are required to take annual distributions like non-spouse heirs must work from Table I, which is designed specifically for inherited accounts rather than the original owner’s retirement timeline.
If neither of these situations describes you, the Uniform Lifetime Table remains the correct calculation method for determining annual RMDs on your own IRA.
What If You Don’t Hit the Required Minimum Distribution Amount?
You will have to pay a fairly significant tax penalty if you do not take the minimum distribution. You’ll pay a 25% tax penalty on required money that was not withdrawn, or 10% if you correct it within two years. So if you are age 78 and you have an IRA balance of $100,000, your RMD for the year would be $4,545.45 (which is calculated by dividing your balance by distribution period years shown in the table above).
However, there are steps you can take to fix a missed RMD deadline. The first step is to correct your mistake by taking the RMD amount that you previously failed to take. Next, you need to notify the IRS of your mistake by filing IRS Form 5329 and attaching a letter explaining why you failed to take the required withdrawal. The IRS will consider waiving the penalty tax due to a “reasonable error,” which may include illness, a change in address or faulty advice on your distribution.
Frequently Asked Questions
Which Retirement Accounts Require RMDs?
Traditional IRAs, SEP IRAs, SIMPLE IRAs and most employer-sponsored retirement plans such as traditional 401(k)s are generally subject to RMD rules. Roth IRAs are exempt during the original owner’s lifetime, though Roth 401(k)s may still follow different distribution rules depending on the plan structure and rollover status.
How Is an IRA RMD Calculated?
To calculate your RMD, divide your IRA balance from December 31 of the previous year by the distribution period listed in the IRS Uniform Lifetime Table. For example, if you are age 75 and your IRA balance was $500,000 at the end of the previous year, you would divide that balance by the applicable life expectancy factor from the IRS table to determine the minimum withdrawal amount. Most IRA owners use the Uniform Lifetime Table unless special circumstances require a different table.
What Happens if You Miss an RMD?
Missing an RMD can trigger a significant IRS penalty. The penalty is generally 25% of the amount that should have been withdrawn, although it may be reduced to 10% if the mistake is corrected within two years.1 To fix a missed RMD, you typically need to take the missed distribution as soon as possible and file IRS Form 5329 with an explanation requesting penalty relief if the error was due to reasonable cause.2
Bottom Line
If you have a traditional IRA, 401(k) or similar tax-deferred retirement account, you may consider delaying withdrawals for as long as you can so that your investments keep earning interest. But you’ll have to eventually start taking required minimum distributions (RMDs) or face a tax penalty. The SECURE 2.0 Act raised the age for RMDs to 73 starting with the 2023 tax year. The RMD table, shown above, can help you calculate your RMDs at different ages. These mandatory withdrawals exist to prevent retirees from leaving their tax-deferred assets invested indefinitely.
Retirement Planning Tips
- A financial advisor can help you plan for retirement and manage RMDs when they kick in. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
- When planning for retirement, it’s important to estimate how much income your assets will potentially generate for you. SmartAsset’s retirement calculator can help you determine how much your assets could be worth by the time you retire and how much annual income they may produce.
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Article Sources
All articles are reviewed and updated by SmartAsset’s fact-checkers for accuracy. Visit our Editorial Policy for more details on our overall journalistic standards.
- “Retirement Plan and IRA Required Minimum Distributions FAQs | Internal Revenue Service.” Home, https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs. Accessed May 15, 2026.
- “Instructions for Form 5329 (2025) | Internal Revenue Service.” Home, Jan. 1, 2025, https://www.irs.gov/instructions/i5329.