Required Minimum Distributions in 2026: Age, Divisor Table and How Much You Must Take

To find your 2026 required minimum distribution (RMD), divide your account balance on December 31, 2025 by the IRS divisor for your age. For 2026, the starting age is 73 for people born from 1951 through 1958, and 75 for people born on or after January 1, 1960. At 75 the divisor is 24.6, so a $500,000 balance produces an RMD of $20,325. Figures as of October 24, 2026, from irs.gov.

Financeradar data: Our IRA ranking lists several brokerage accounts with no annual IRA fee (ranking updated October 18, 2026), so the cost that remains in a Traditional IRA at 73 is the RMD itself: $18,868 on a $500,000 balance, taxed as income except any part you already paid tax on.

An RMD is the least you must withdraw from a tax-deferred retirement account in a given year. You can always take more, but the extra does not count toward future years. The rule covers traditional IRAs, SEP and SIMPLE IRAs, 401(k) and 403(b) plans, 457(b) plans, profit-sharing plans and other defined contribution plans. Roth IRAs are the main exception, and they get their own section below.

How the number is calculated

The IRS formula is the account balance at the end of the prior calendar year, divided by a distribution period. For 2026, that means the December 31, 2025 balance. Your divisor comes from your age as of your birthday in 2026. For most owners, that divisor is in the Uniform Lifetime Table. The IRS calls those figures "applicable denominators," and in IRS Publication 590-B the table is Table III.

One case uses a different table. If your spouse is the sole beneficiary of the account and is more than 10 years younger than you, the IRS uses Table II, the joint life table. Its divisor depends on both your age and your spouse's age. Other owners use Table III.

Both inputs are fixed before the year starts, so the 2026 RMD does not move with the market during 2026. The balance date is what matters: the figure is the result of one year-end balance, not a recurring percentage.

The divisor table for ages 73 to 90

These divisors come from Table III of IRS Publication 590-B. The cover of the current edition reads "For use in preparing 2025 Returns." Its RMD section, though, says the 2026 divisor comes from this table, read at your age as of your 2026 birthday. The table runs from age 72 to "120 and over." The rows below cover the ages from 73 to 90.

A dollar grid on three balances

This grid is our arithmetic on the IRS table: the December 31 balance divided by the divisor, rounded to the dollar. It shows how the number scales with the balance and the age. It is not a forecast, and the divisor and the prior year-end balance are the only two inputs.

Read across a row to see the effect of a bigger balance. Read down a column to see how the divisor shrinks with age, so the same balance yields a larger RMD each year you get older. Both effects come from the same two inputs.

When the first RMD is due

For an IRA, including SEP and SIMPLE IRAs, the first RMD is due April 1 of the year after you reach 73. Every later RMD is due by December 31 of its own year. If you have already started taking RMDs, the 2026 amount is due by December 31, 2026.

Workplace plans can work differently. A plan can let you delay the first RMD until April 1 of the year after you retire, unless you own 5% or more of the business that sponsors the plan. The plan document governs, and it may require payouts after 73 even if you still work there.

The starting age is 73 for people born from 1951 through 1958. Under SECURE 2.0 it is 75 for people born on or after January 1, 1960 (Treasury Decision 10001, IRB 2024-33; 26 U.S.C. 401(a)(9)(C)(v)). The regulations reserve the 1959 birth year. Your custodian or plan administrator can confirm the age for your birth year before you plan a withdrawal date. The IRS RMD topic page explains the rest of the rule.

The two-deadline year

The IRS says the first year can carry two deadlines. Here is an example. You turn 73 in 2026. Your account holds $500,000 at the end of 2025, and we assume the same balance at the end of 2026, for the arithmetic only.

• The first RMD, for 2026, uses age 73: that balance divided by 26.5 is $18,868. It is due by April 1, 2027.
• The second RMD, for 2027, uses age 74: the same balance divided by 25.5 is $19,608. It is due by December 31, 2027.

If you wait until April 1, 2027 for the first one, both withdrawals land in 2027: $38,476 in one tax year. Taking the first one by December 31, 2026 spreads them across two years, $18,868 in 2026 and $19,608 in 2027. The IRS lets the first RMD wait until April 1 of the following year, and that delay is what puts both withdrawals in one year. How much tax the extra $18,868 adds depends on your bracket, so check the tax brackets page and your other income, such as capital gains tax rates.

Penalty for a missed or short RMD

The IRS FAQ says that if you do not withdraw the full RMD by the due date, the amount not withdrawn may be subject to an excise tax of 25%. The rate drops to 10% if you correct the shortfall within two years. You report it on Form 5329.

On a $20,000 shortfall, the arithmetic is $5,000 at 25%, or $2,000 at 10% if you fix it in time. The IRS says the penalty may be waived if the shortfall came from a reasonable error and you are taking reasonable steps to correct it. To ask for that relief, you file Form 5329 with a letter of explanation.

Roth accounts and inherited accounts

Roth IRAs have no RMD while the owner is alive. The same is true for designated Roth accounts in a 401(k) or 403(b). Beneficiaries of those accounts do face the RMD rules. The IRS topic page, last updated April 8, 2026, says so directly.

Inherited accounts follow other rules. The IRS FAQ says that for owners who die after December 31, 2019, the balance generally must be distributed within ten years. There are exceptions, including one for a surviving spouse. This page does not go further into beneficiary rules, and the IRS RMD FAQ is the place to start.

Several accounts, one owner

An IRA owner calculates the RMD for each IRA separately, then may take the total from one or several of those IRAs. A 401(k) or 457(b) RMD must be taken from each plan separately. Our IRA ranking lists the providers that offer traditional and Roth IRAs.

The custodian or plan administrator may calculate the amount for you. The IRS says the account owner is still responsible for taking the correct amount, so check the figure against the table above. Any withdrawal above the RMD does not reduce the next year's requirement. If you need to keep the withdrawn money for a while, where to put cash in 2026 compares places to hold it, and a CD ladder spreads it across maturities.

What we checked

We read three IRS sources on October 24, 2026: the RMD topic page (last updated April 8, 2026), the RMD FAQ (last reviewed January 29, 2026) and Publication 590-B (2025 edition). Starting ages come from the IRS RMD topic page, the IRS RMD FAQ, Publication 590-B and the final regulations (T.D. 10001). The age-75 rule is in the statute and the regulations; divisors, deadlines and penalties come from the three IRS pages. The arithmetic is division on those figures. The fee line comes from our IRA ranking, last updated October 18, 2026, and names no provider count. The worked examples are illustrations, not forecasts.

For the working-years side of the same accounts, see 401(k) contribution limits for 2026 and Roth IRA contribution limits for 2026. The retirement contribution limits table covers the working-years limits in one place, and the investing hub covers the wider picture.

This is general information, not tax or personalized financial advice. Confirm your own RMD with your custodian or plan administrator, and with a tax professional for your situation. Financeradar may earn a commission from some links; it never affects rankings (how we make money).

Cite this: Financeradar, "Required Minimum Distributions in 2026: Age, Divisor Table and How Much You Must Take", October 2026.

FAQ

What age do required minimum distributions start in 2026?

For 2026, the starting age is 73 for people born from 1951 through 1958. People born on or after January 1, 1960 start at 75 under SECURE 2.0 and the final regulations (T.D. 10001). The first RMD from an IRA is due April 1 of the year after you reach your starting age. Later RMDs are due by December 31 each year.

How do you calculate a required minimum distribution?

Divide the account balance on December 31 of the prior year by the IRS divisor for your age in the current year. A 75-year-old with $250,000 on December 31, 2025 divides by 24.6 and must take $10,163 for 2026.

What is the penalty for missing an RMD?

The IRS says the amount not withdrawn may face a 25% excise tax, or 10% if the shortfall is corrected within two years. On a $20,000 shortfall, that is $5,000 or $2,000. You report the tax on Form 5329.

Do Roth IRAs have required minimum distributions?

No, not while the owner is alive. Roth IRAs and designated Roth accounts in 401(k) and 403(b) plans have no RMD during the owner's life. Their beneficiaries are subject to the RMD rules.

What is the Uniform Lifetime Table?

It is Table III in IRS Publication 590-B, and it gives the divisor for each age from 72 to "120 and over." Most owners use it. An owner whose spouse is the sole beneficiary and more than 10 years younger uses Table II instead.

Can I take more than the required minimum?

Yes. The IRS says an amount above the RMD gets no credit toward future years, so it does not lower the next year's required amount.

Do 401(k) plans follow the same RMD rules as IRAs?

The age and the deadlines are similar. A workplace plan can let you delay until you retire, unless you own 5% or more of the sponsoring business. Each 401(k) RMD must be taken from that plan.