Updated September 30, 2026. Quick answer: A required minimum distribution (RMD) is the least you must take from a traditional IRA each year once you reach your required beginning date. You figure it by dividing the account balance at the end of the prior year by a number from an IRS table. At age 75 the Uniform Lifetime number is 24.6, so a $100,000 balance gives $4,065. Missing it can cost a 25% excise tax. Roth IRAs have no lifetime RMD.
When RMDs start and when each one is due
The IRS rule for an IRA owner: “If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach your applicable required beginning date.” For anyone who reaches 72 after 2022: “you must begin receiving required minimum distributions by April 1 of the year following the year you reach the age 73.” After the first one the clock is a calendar year: “The required minimum distribution for any year after the year you reach age 73 must be made by December 31 of that later year.” Pub 590-B (2025) states the age as 73. CMG’s RMD basics page covers the age schedule and first-year timing, and the first RMD calculator compares taking the first one by April 1 or by December 31.
The formula
The IRS says: “Figure your required minimum distribution for each year by dividing the IRA account balance (defined next) as of the close of business on December 31 of the preceding year by the applicable denominator or life expectancy.” Most owners use Table III, the Uniform Lifetime table: “Required minimum distributions during your lifetime are figured using the current year’s applicable denominator that is generally determined using Table III in Appendix B.” The numbers for ages 73 to 90 are below; the full table through age 120 is on the RMD table page.
| Age in 2026 | Uniform Lifetime denominator | RMD on a $100,000 balance |
|---|---|---|
| 73 | 26.5 | $3,774 (computed) |
| 74 | 25.5 | $3,922 (computed) |
| 75 | 24.6 | $4,065 (computed) |
| 76 | 23.7 | $4,219 (computed) |
| 77 | 22.9 | $4,367 (computed) |
| 78 | 22.0 | $4,545 (computed) |
| 79 | 21.1 | $4,739 (computed) |
| 80 | 20.2 | $4,950 (computed) |
| 81 | 19.4 | $5,155 (computed) |
| 82 | 18.5 | $5,405 (computed) |
| 83 | 17.7 | $5,650 (computed) |
| 84 | 16.8 | $5,952 (computed) |
| 85 | 16.0 | $6,250 (computed) |
| 86 | 15.2 | $6,579 (computed) |
| 87 | 14.4 | $6,944 (computed) |
| 88 | 13.7 | $7,299 (computed) |
| 89 | 12.9 | $7,752 (computed) |
| 90 | 12.2 | $8,197 (computed) |
Source for the first two columns: Table III, Publication 590-B (2025), Appendix B. The third column is computed here, not published by the IRS: $100,000 divided by the denominator, rounded to the dollar. Replace $100,000 with your own December 31 balance.
A worked example from the IRS
Pub 590-B gives this one: “Example. You own a traditional IRA. Your account balance at the end of 2025 was $100,000. You are married and your spouse, who is the sole beneficiary of your IRA, is 6 years younger than you. You turn 75 years old in 2026. You use Table III. Your applicable denominator is 24.6. Your required minimum distribution for 2026 would be $4,065 ($100,000 ÷ 24.6).” Recomputed: $100,000 divided by 24.6 is $4,065.04, which rounds to the $4,065 the IRS prints.
When a different table applies
One owner uses a different table: “If the sole beneficiary of your IRA is your spouse and your spouse is more than 10 years younger than you, use the applicable denominator from Table II in Appendix B.” That case is worked on the younger-spouse RMD page.
More than one IRA
The amount is figured separately for each IRA, but the withdrawal can come from one: “The minimum required distribution must be figured separately for each IRA you own, but you can generally withdraw the total amount from one or more of your IRAs that are not Roth IRAs.” 401(k) plans do not combine this way. See the RMD aggregation rules.
The penalty for missing it
The IRS says: “If distributions are less than the required minimum distribution for the year, discussed earlier under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 25% excise tax for that year on the amount not distributed as required.” There is a lower rate if you fix it in time: “You may be subject to a reduced additional tax rate of 10% of the amount not distributed, if, during the correction window, you take a distribution of the amount on which the tax is due (the excess accumulation) and submit a tax return reflecting this additional tax.” The tax is reported on Form 5329 (see the Form 5329 page), and a waiver can be requested for reasonable error; missed your own RMD walks through relief.
Roth IRAs
Roth IRAs are different during the owner’s life: “There are no minimum required distributions during the lifetime of the owner of a Roth IRA.” “Following the death of the Roth IRA owner, required distribution rules apply to the beneficiary.”
Common mistakes
- Using the current year-end balance. The balance is the one at the end of the prior year.
- Assuming the first-year deadline repeats. The first RMD can wait until April 1, but every later one is due December 31.
- Taking one IRA’s RMD out of a 401(k). IRAs can be combined with each other; qualified plans are figured plan by plan.
Related: the full RMD divisor table, the first RMD calculator, what to do after a missed RMD, inherited IRA rules, and every IRA, RMD and beneficiary guide.
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Answer againSources
- IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs): https://www.irs.gov/pub/irs-pdf/p590b.pdf
- IRS Instructions for Form 5329 (2025): https://www.irs.gov/pub/irs-pdf/i5329.pdf
Read from the IRS documents linked above on September 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.