How to calculate an RMD

Divide the account's balance on December 31 of last year by the IRS divisor for the age you reach this year. An owner who turns 76 in 2026 uses 23.7, so $300,000 ÷ 23.7 = $12,658.23.

The tool below is set to that case; type your own balance and birth year.

Balance, last December 31$ Tax year

The original owner

Owner's birth year Year the owner died

The person I inherited from had inherited it too (I am a successor)

You

Your birth year Taken so far this year$

Your beneficiary category what these mean

Surviving spouse of the owner Minor child of the owner, under 21 at the death Disabled or chronically ill Not more than 10 years younger than the owner, or older Anyone else: an adult child, grandchild, niece, friend

Assumed yearly growth, for the schedule only%

Your 2026 RMD $0

General information, not tax or financial advice. Confirm with your custodian or a tax professional.

How this figure was found

Year by year

Balances after this year assume the growth rate you set; the divisors do not depend on it.

Year	Age	Divisor	Start balance	Required

The steps, worked

Find the balance on December 31 of last year on the account's year-end statement: $300,000.
Work out the age you reach on your birthday this year: born in 1950, you are 76 in 2026.
Look up the divisor. An owner uses Table III (Uniform Lifetime): age 76 is 23.7. An heir uses Table I instead (how heirs calculate it).
Divide: $300,000 ÷ 23.7 = $12,658.23. That is the least that must come out in 2026.

Next year the divisor is 22.9, so the share that must come out grows each year even if the balance stays the same.

General information, not tax or financial advice. Confirm with your custodian or a tax professional. The tables are IRS Publication 590-B (2025), Appendix B.

Questions people ask next

Which balance do I use?

The fair market value on December 31 of the year before, as the custodian's year-end statement shows it. Money taken out this year does not change this year's RMD.

I have several IRAs. Do I calculate each one?

Yes, an owner works out the RMD for each traditional IRA, then may take the total from any one or more of them. RMDs from a 401(k) or other workplace plan come out of each plan.

Does the divisor go down every year?

Yes, as you get older. The whole table is on the Uniform Lifetime Table page.

I already took some money this year. How much is left?

Type what you have taken into "Taken so far this year" and the calculator shows what is still required.