Required Minimum Distributions in 2026: What You Must Withdraw
Calculate your exact annual RMD with our [Required Minimum Distribution Calculator](/calculators/finance/required-minimum-distribution-calculator).
What SECURE 2.0 Changed
- Original SECURE Act: RMDs begin at age 72
- SECURE 2.0 (effective 2023): RMDs begin at age 73
- Coming in 2033: RMDs begin at age 75
RMDs apply to traditional IRA, traditional 401k/403b/457b, SEP IRA, SIMPLE IRA, and inherited IRAs. Roth IRAs have NO RMD during the owner's lifetime.
How to Calculate Your RMD
RMD = Dec 31 Prior Year Account Balance / IRS Life Expectancy Factor
| Age | Life Expectancy Factor | $500k Account | $1M Account |
|---|---|---|---|
| 73 | 26.5 | $18,868 | $37,736 |
| 75 | 24.6 | $20,325 | $40,650 |
| 80 | 20.2 | $24,752 | $49,505 |
| 85 | 16.0 | $31,250 | $62,500 |
| 90 | 12.2 | $40,984 | $81,967 |
Miss Your RMD: 25% Penalty
Miss the December 31 deadline and the IRS charges 25% of the amount not withdrawn (reduced from 50% under SECURE 2.0). If corrected within 2 years, penalty drops to 10%.
Strategies to Reduce the Tax Hit
Roth Conversions before 73: Convert traditional IRA to Roth during ages 60-72 when income may be lower. Every dollar converted reduces future RMD base. Use our [Roth Conversion Calculator](/calculators/finance/roth-conversion-calculator).
Qualified Charitable Distribution (QCD): Age 70.5+ can transfer up to $105,000/year directly from IRA to charity. It counts toward RMD but is NOT included in taxable income — the best tax move for charitable retirees.
QLAC: Move up to $200,000 from IRA into a Qualified Longevity Annuity Contract. Those funds are excluded from RMD calculations until the QLAC pays (up to age 85).
RMD and Medicare Surcharges
Large RMDs push income up, potentially triggering Medicare IRMAA surcharges. The IRMAA threshold for 2026 starts at $103,000 single / $206,000 married. Every $1,000 over the threshold adds $70-$500/month in Medicare costs.
Related Tools
- [Retirement Withdrawal Calculator](/calculators/finance/retirement-withdrawal-calculator) — Sustainable spending beyond RMDs
- [Tax Bracket Calculator](/calculators/finance/tax-bracket-calculator) — How RMDs affect your bracket