How does this RMD estimate work?
For many retirement account owners, an annual required minimum distribution is calculated by dividing an account’s prior December 31 balance by a distribution factor from an IRS life expectancy table. This page applies the IRS Uniform Lifetime Table (Table III) to one balance and the owner’s age as of their birthday in 2026. For example, the IRS lists a factor of 24.6 for age 75. A $100,000 eligible balance divided by 24.6 gives about $4,065.04 before any account-specific adjustments.
Use the balance for the individual account at the end of 2025, not its current balance or an estimate of its value later in 2026. IRS Publication 590-B explains that a 2026 RMD uses the account balance at the end of 2025 and the applicable denominator for the owner’s age in 2026. The calculator displays the unrounded factor and rounds the estimated dollar result to cents; a custodian or plan administrator may have account-specific valuation details that change the figure.
Which IRS table does this use?
The calculator uses Table III, the Uniform Lifetime Table. IRS guidance generally applies it to an IRA owner unless the owner’s spouse is the sole beneficiary and more than 10 years younger. In that narrower case, the Joint and Last Survivor Table (Table II) may apply. Beneficiaries of inherited accounts may need the Single Life Expectancy Table or other rules. The calculator does not ask the questions needed to select among those situations, so its result is not suitable for those cases without checking the relevant IRS rules.
What does the estimate leave out?
This tool does not decide whether a distribution is required, determine a required beginning date, or handle the first-year deadline. The IRS says the applicable starting age and timing depend on circumstances; some people can defer the first distribution until April 1 of the following year, which can place two distributions in one calendar year. It also does not account for outstanding rollovers, annuity contracts, death during the year, inherited-account schedules, plan terms, or the special rules for some 403(b) amounts.
Calculate RMDs separately for each applicable account. The IRS explains that IRA owners may generally aggregate the calculated IRA distributions across their IRAs, while required amounts from 401(k) and certain other employer plans generally must be taken from each plan separately. Confirm the amount, timing, and account treatment with the plan administrator or custodian and consult current IRS guidance for your facts. This estimate does not calculate tax due or provide investment, tax, or legal advice.
Frequently asked questions
What balance should I enter?
Enter the relevant account’s balance as of December 31, 2025 for this 2026 estimate. The IRS may require adjustments for items such as certain outstanding rollovers; check Publication 590-B and your custodian’s records.
Why does the calculator ask for age in 2026?
The IRS table factor for the year is based on age as of the birthday during that distribution year. Use the age you reach on your birthday in 2026, even if the birthday has not happened yet.
Does this tell me whether I must take an RMD?
No. It divides an entered balance by a selected Table III factor. Starting ages, first-year timing, account type, employment, beneficiary status, and other exceptions are outside the calculation.
Can I use it for an inherited IRA or a much younger spouse?
No. Inherited accounts and an IRA owner whose sole beneficiary is a spouse more than 10 years younger may require a different table or method. See the IRS sources linked on this page.
Primary sources checked 2026-11-03: IRS Publication 590-B (2025), “Figuring the Owner’s Required Minimum Distribution” and Appendix B, Table III; IRS Retirement Plan and IRA Required Minimum Distributions FAQs. Investor.gov also provides a Required Minimum Distribution Calculator and directs users with a spouse more than ten years younger to Publication 590-B.