Required Minimum Distribution Calculator
Calculate an annual required minimum distribution using the Uniform Lifetime Table, then subtract withdrawals already counted toward that obligation.
Rule year: 2026 · USD · Sources checked
Annual RMD under Uniform Lifetime Table
An established RMD obligation for an original-owner account using Table III, ages 73–120. No inherited account, original-owner Roth RMD, sole-beneficiary spouse more than 10 years younger, still-working deferral, deadline determination or cross-account aggregation assessment. Balances must include required year-end adjustments.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
An RMD amount generally divides the relevant prior-year December 31 account balance by the IRS distribution period for the owner’s age during the distribution year. This page uses Uniform Lifetime Table III, including the published factor of 2.0 at age 120. The remaining-amount row subtracts withdrawals you have established as satisfying this obligation. RMD eligibility, first-year deadlines and account aggregation are separate questions; the table changes for inherited accounts and certain much-younger sole-beneficiary spouses.
Formula and rules
Annual RMD = relevant prior December 31 balance / Uniform Lifetime distribution period. Remaining RMD = max(0, annual RMD − qualifying withdrawals already taken).
Assumptions and limitations
An established RMD obligation for an original-owner account using Table III, ages 73–120. No inherited account, original-owner Roth RMD, sole-beneficiary spouse more than 10 years younger, still-working deferral, deadline determination or cross-account aggregation assessment. Balances must include required year-end adjustments.
Worked example
At age 73, a relevant December 31 balance of $265,000 divided by 26.5 gives a $10,000 annual RMD. After $2,000 qualifying withdrawals, $8,000 remains.
- Annual RMD under Uniform Lifetime Table
- $10,000.00
- Remaining RMD after entered withdrawals
- $8,000.00
- Uniform Lifetime distribution period
- 26.5
- Prior December 31 account balance
- $265,000.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- IRS Publication 590-B ↗
Appendix B Table III Uniform Lifetime distribution periods; inherited and younger-spouse tables differ.
- IRS: RMD frequently asked questions ↗
RMD timing, account scope, Roth exclusion and special deferrals.
Common questions
Does this decide whether I owe an RMD?
No. Account type, birth year, employment circumstances and beneficiary rules determine obligations and deadlines. Enter an obligation already established.
Can I use it for an inherited IRA?
No. Inherited accounts can use different life-expectancy or distribution rules, including deadlines not represented by this table.
Does an original-owner Roth IRA need this calculation?
Original-owner Roth IRA lifetime RMD rules differ; this page is not intended to create an RMD obligation for a Roth account.