IRA Required Minimum Distribution (RMD) Table for 2026

IRA Required Minimum Distribution (RMD) Table for 2026 | Gudorf Financial

An Individual Retirement Account (IRA) is a widely used savings vehicle for retirement. Once an account holder reaches a certain age, they must begin withdrawing a specific minimum amount annually, known as the required minimum distribution (RMD) from their traditional IRAs or workplace retirement plans.

The IRS provides an RMD table to guide individuals on how much they need to withdraw each year.

In this post, we'll explain how to use the RMD table for 2026, what it means for your retirement, and what can happen if you don't meet your required minimum distribution.

By understanding these details, retirees can make informed decisions about their financial future.

Key Takeaways

RMDs Begin at Age 73 or 75: For individuals born between 1951-1959, RMDs start at age 73. For those born in 1960 or later, RMDs begin at age 75 under the SECURE 2.0 Act.
Penalty for Missed RMDs: Failing to take an RMD can result in a penalty of 25%, but this can be reduced to 10% if corrected within two years—a significant improvement from the previous 50% penalty.
Roth IRAs Are Exempt from RMDs: During the original owner's lifetime, Roth IRAs do not require RMDs, making them a valuable estate planning tool.
Qualified Charitable Distributions: QCDs can satisfy RMD requirements while providing a tax-efficient way to donate to charity, with limits increased to $111,000 per person in 2026.
Beneficiaries Have RMD Obligations: Inherited IRAs are subject to different RMD rules, especially for non-spousal beneficiaries under the 10-year rule.
RMDs and Taxes: RMDs are considered ordinary income and may increase your overall tax liability, potentially affecting Social Security benefits and Medicare premiums.

Understanding Required Minimum Distributions (RMDs)

The concept of RMDs is rooted in ensuring that funds in tax-deferred accounts eventually become subject to income tax. Essentially, an RMD is the minimum amount that a retiree must withdraw from their retirement account each year after reaching a certain age.

The SECURE 2.0 Act made significant changes to RMD requirements:

Age 73: For individuals born between 1951 and 1959, required minimum distributions begin at age 73
Age 75: For those born in 1960 or later, RMDs start at age 75

This represents a continued effort to give retirees more time to let their savings grow tax-deferred before mandatory withdrawals begin.

RMD Table for 2026

Below is the IRS Uniform Lifetime Table, which outlines the distribution period in years for account holders. This table helps determine the RMD amount by dividing the total account balance as of December 31, 2025 by the distribution period corresponding to the age you will turn in 2026.

Age	Distribution Period (Years)
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120+	2.0

Source: IRS Publication 590-B

To calculate your RMD for 2026, simply divide your account balance as of December 31, 2025 by the distribution period that corresponds with the age you will turn in 2026.

How to Calculate Your RMD

To calculate your required minimum distribution for 2026:

Determine Your Account Balance: Find the balance of your retirement account as of December 31, 2025.
Find Your Age on the RMD Table: Locate the age you will be turning in 2026 on the table and note the corresponding distribution period.
Divide the Account Balance by the Distribution Period: This figure represents the minimum amount that you must withdraw for the year.

Example Calculation

If you will be turning 76 years old in 2026 and your account balance is $200,000 on December 31, 2025, your distribution period is 23.7. Therefore, your RMD would be calculated as follows:

$200,000 ÷ 23.7 = $8,438.82

This amount must be withdrawn by December 31, 2026 to avoid penalties.

Important: First-Year RMD Exception

If 2026 is the first year you are required to take an RMD, you have until April 1, 2027 to take your first distribution. However, you will still need to take your second RMD by December 31, 2027. This means you would have two distributions in 2027, which could push you into a higher tax bracket. Many financial advisors recommend taking your first RMD by December 31, 2026 to spread the tax impact across two years.

Common Scenarios for RMD Calculation

Multiple IRAs

If you have multiple traditional IRAs, you must calculate the RMD for each account separately. However, you can choose to withdraw the total RMD amount from one or more accounts, as long as the combined total meets or exceeds the required minimum.

Roth IRAs

Roth IRAs are not subject to RMDs during the account holder's lifetime. This is an important distinction, as Roth IRAs can continue to grow tax-free, making them an effective tool for estate planning. However, beneficiaries who inherit Roth IRAs are subject to RMD rules.

Special Spousal Considerations

If your spouse is the sole beneficiary of your IRA and is more than 10 years younger than you, a different calculation method applies. In this case, you can use the IRS Joint Life and Last Survivor Expectancy Table, which may result in a lower RMD amount. This table accounts for the longer combined life expectancy of you and your spouse.

Still Working Exception

If you're still employed and participating in your current employer's 401(k) plan, you may be able to delay RMDs from that specific plan until after you retire—but only if:

You don't own 5% or more of the company
Your plan document allows for this delay

This exception does not apply to IRAs or retirement plans from previous employers—you must take RMDs from those accounts regardless of your employment status.

Why Do RMDs Exist?

The primary reason for RMDs is taxation. Traditional IRAs and 401(k)s are funded with pre-tax dollars, and contributions grow tax-deferred. To ensure that these funds are eventually taxed, the IRS requires withdrawals starting at a certain age.

Without RMDs, it would be possible for account holders to defer taxes indefinitely, even passing the money on to heirs without incurring taxes. By requiring distributions, the IRS guarantees that funds are withdrawn and subject to ordinary income tax, ensuring the government eventually collects tax revenue on these retirement savings.

The recent increases in RMD ages (from 70½ to 72, then to 73, and eventually to 75 for those born in 1960 or later) reflect both increased life expectancies and a recognition that many Americans need their retirement savings to last longer than previous generations.

Penalties for Missing an RMD

Failing to take your RMD results in a steep penalty. Thanks to the SECURE 2.0 Act, the penalty structure has improved significantly for taxpayers:

Current penalty: 25% of the amount that was not withdrawn
Reduced penalty: 10% if corrected within two years
Previous penalty: 50% (before SECURE 2.0)

Penalty Example

If your RMD is $10,000 and you fail to withdraw it, you could face a $2,500 penalty (25% of $10,000). If you correct this mistake within two years, the penalty can be reduced to $1,000 (10% of $10,000). While this is still significant, it's much better than the previous 50% penalty of $5,000.

How to Correct a Missed RMD

If you realize you've missed an RMD, follow these steps to correct it and potentially reduce the penalty:

Withdraw the Missed Amount: Take the required distribution as soon as possible.
File IRS Form 5329: Report the missed RMD and request a waiver for the penalty.
Attach a Reasonable Cause Letter: Explain why the RMD was missed. The IRS may waive the penalty if the reason is considered reasonable, such as illness, administrative error, or incorrect advice from a financial institution.
Complete Within Two Years: To qualify for the reduced 10% penalty instead of 25%, make sure to correct the error within two years of the tax year for which the RMD was due.

The IRS has shown leniency in waiving RMD penalties when taxpayers can demonstrate reasonable cause and take prompt corrective action.

Real-Life RMD Scenario

Consider Jane, who will be turning 77 years old in 2026 and had an IRA balance of $300,000 on December 31, 2025. According to the RMD table, her distribution period is 22.9. Her RMD for 2026 would be calculated as follows:

$300,000 ÷ 22.9 = $13,100.44

Jane must withdraw at least $13,100.44 by December 31, 2026 to avoid any penalties. She has several options for how to handle this distribution:

Option 1: Take the full amount in one lump sum in December
Option 2: Divide it into monthly withdrawals of approximately $1,092 throughout the year
Option 3: Use a Qualified Charitable Distribution (QCD) to donate some or all of the RMD directly to charity
Option 4: Withdraw more than the minimum if she needs additional income

If Jane misses the December 31 deadline, she could face a penalty of up to $3,275 (25% of $13,100.44), though she may be able to reduce it to $1,310 (10%) by correcting the error within two years and filing Form 5329 with a reasonable cause explanation.

The Impact of RMDs on Taxes

It's important to understand how RMDs affect your tax situation. Since RMDs are considered ordinary income, they can increase your overall taxable income, which may lead to several consequences:

Higher Income Tax Bracket

Taking a large RMD could push you into a higher tax bracket, resulting in more taxes owed for the year. For 2026, understanding the federal tax brackets and planning your withdrawals accordingly can help minimize this impact.

Social Security Taxation

Your RMD is included in your "combined income" for determining how much of your Social Security benefits will be taxed. If your combined income (adjusted gross income + nontaxable interest + half of Social Security benefits) exceeds certain thresholds, up to 85% of your Social Security benefits may become taxable.

Medicare Premium Surcharges (IRMAA)

Higher income from RMDs can trigger Income-Related Monthly Adjustment Amounts (IRMAA), increasing your Medicare Part B and Part D premiums. These surcharges are based on your modified adjusted gross income (MAGI) from two years prior, so your 2026 RMD will affect your 2028 Medicare premiums.

Tax Impact Example

Consider John, who is turning 75 years old in 2026 and has an IRA balance of $500,000. His RMD for the year is $20,325 (using the 24.6 distribution period). Adding this RMD to his other income sources:

Social Security: $35,000
Pension: $25,000
RMD: $20,325
Total Income: $80,325

This RMD pushes John into a higher tax bracket, makes more of his Social Security benefits taxable, and could trigger IRMAA surcharges on his Medicare premiums. This demonstrates how RMDs can have a ripple effect on a retiree's overall financial picture.

State Tax Considerations

While federal tax implications are significant, don't forget about state income taxes. Ohio, for example, does not tax Social Security benefits but does tax other retirement income, including RMDs from IRAs and 401(k)s. Understanding your state's specific tax treatment of retirement income is crucial for comprehensive tax planning.

Strategies to Manage RMDs Effectively

Consider Qualified Charitable Distributions (QCDs)

A QCD allows IRA holders who are age 70½ or older to transfer funds directly from their IRA to a qualified charity. This strategy offers several benefits:

The QCD can count toward your RMD requirement
The amount transferred is excluded from taxable income
You don't need to itemize deductions to benefit
For 2026, you can donate up to $111,000 per person (up from $108,000 in 2025)

This strategy is particularly effective for individuals who do not need the RMD for living expenses and are charitably inclined. It can help avoid the negative tax consequences of RMDs while supporting causes you care about.

QCD Requirements

Must be age 70½ or older (even though RMD age is now 73 or 75)
Distribution must go directly from IRA to qualified charity
Only applies to traditional IRAs (not 401(k)s or other plans)
Charity must provide written acknowledgment
Cannot receive goods or services in exchange

Timing Your Withdrawals

While you must take your RMD by December 31 each year (or April 1 for your first RMD), the timing of your withdrawals can make a difference:

Early in the year: Ensures compliance and provides certainty; money can be reinvested in taxable accounts
Late in the year: Maximizes potential tax-deferred growth throughout the year
Monthly or quarterly: Provides steady income and dollar-cost averaging if reinvesting; helps with budgeting
Strategic timing: Consider taking RMDs in years when other income is lower to minimize tax bracket impact

Roth Conversions Before RMD Age

If you do not need your IRA funds for current income, you might consider converting part of your traditional IRA to a Roth IRA before reaching RMD age. This strategy can help reduce future RMD amounts, as Roth IRAs are not subject to RMDs during the owner's lifetime.

Key considerations for Roth conversions:

Conversions are subject to income tax in the year of conversion
Strategic conversions in lower-income years can minimize tax impact
Once you reach RMD age, you must take your RMD before converting
RMDs themselves cannot be converted to a Roth IRA
Consider multi-year conversion strategies to manage tax brackets

Coordinating Multiple Account Withdrawals

If you have both IRAs and employer retirement plans, coordinate your withdrawal strategy:

Calculate RMDs for each account type separately
For multiple IRAs, aggregate the RMD but withdraw from any combination
For 401(k)s and 403(b)s, RMDs must come from each specific plan
Consider which accounts to draw from based on investment performance and tax efficiency

Tax Withholding Strategies

When taking RMDs, consider your tax withholding strategy:

Have taxes withheld from RMDs to cover estimated tax liability
Use RMDs to make quarterly estimated tax payments
Adjust withholding from other income sources to account for RMD income
Consider having extra withholding in December to cover any shortfall

Common Questions About RMDs

Can You Take More Than the RMD?

Absolutely. You can always withdraw more than the RMD, but the extra amount will still be subject to income tax. However, taking more than the RMD in one year does not reduce future RMD obligations, as RMDs are recalculated annually based on your age and account balance as of December 31 of the previous year.

Some retirees choose to take larger distributions in years when they're in a lower tax bracket or have large deductible expenses that can offset the additional income.

Do Beneficiaries Have RMD Obligations?

Yes, beneficiaries of an inherited IRA must take RMDs based on specific rules. The SECURE Act introduced significant changes to inherited IRA rules:

Eligible Designated Beneficiaries

The following beneficiaries can "stretch" distributions over their lifetime:

Surviving spouse
Minor children (until age of majority)
Disabled or chronically ill individuals
Beneficiaries not more than 10 years younger than the deceased

Non-Eligible Designated Beneficiaries

Most non-spousal beneficiaries are subject to the 10-year rule, requiring the inherited IRA to be fully distributed within 10 years of the original account holder's death. Under recent IRS guidance, annual RMDs may also be required during those 10 years if the original owner died after their required beginning date.

Spousal Options

Surviving spouses have the most flexibility and can:

Treat the inherited IRA as their own
Roll it over into their own IRA
Remain as beneficiary and use the stretch strategy
Delay RMDs until the deceased spouse would have reached RMD age

What If I Have Multiple Types of Retirement Accounts?

Different rules apply to different account types:

Multiple traditional IRAs: Calculate RMD for each, but can withdraw total from any combination
Multiple 403(b)s: Same aggregation rules as IRAs
Multiple 401(k)s: Must calculate and withdraw separately from each plan
457(b) plans: Similar rules to 401(k)s—separate calculations required

Can I Reinvest My RMD?

While you cannot return an RMD to a retirement account, you can reinvest it in a taxable brokerage account. Some retirees who don't need the RMD for expenses choose to:

Invest in tax-efficient index funds or ETFs
Purchase municipal bonds for tax-free interest
Consider health savings accounts (HSAs) if eligible
Donate to charity via QCD instead of taking the distribution

What About RMDs in the Year I Turn 73 or 75?

Your first RMD is due by April 1 of the year after you turn 73 (or 75 if born in 1960 or later). However, your second RMD is still due by December 31 of that same year. This means taking two distributions in one calendar year, which could significantly increase your tax liability. Many financial advisors recommend taking your first RMD in the year you turn 73/75 to spread the tax impact.

Planning Ahead for 2026 RMDs

If you'll be subject to RMDs in 2026, now is the time to start planning. Here are some action steps to consider:

Review Your Accounts

Identify all retirement accounts subject to RMDs
Confirm beneficiary designations are current
Review account balances as of December 31, 2025
Determine which accounts to draw from for optimal tax efficiency

Calculate Your RMD

Use the December 31, 2025 balance for all calculations
Apply the correct distribution period based on your age in 2026
Consider using financial institution calculators or consulting a professional
Set up automatic distributions if preferred

Evaluate Tax Strategies

Estimate your total 2026 income including RMDs
Consider QCDs if you're charitably inclined
Review tax withholding to ensure adequate coverage
Consult with a tax planning professional about optimization strategies

Consider Future Years

Project RMDs for the next 5-10 years
Evaluate whether Roth conversions make sense before RMDs increase
Plan for potential IRMAA impacts on Medicare premiums
Consider long-term estate planning implications

Final Thoughts

Understanding RMDs is crucial for effective retirement planning. The rules surrounding RMDs can be complex, but they are ultimately designed to ensure that funds in tax-deferred accounts are eventually taxed. The SECURE 2.0 Act has provided some relief by raising the RMD age and reducing penalties, giving retirees more flexibility in managing their retirement savings.

Retirees should carefully plan their distributions to minimize penalties and taxes, while also considering strategies such as Roth conversions, Qualified Charitable Distributions, and coordinated withdrawal strategies to optimize their financial situation. The increased QCD limit of $111,000 for 2026 provides even more opportunity for tax-efficient charitable giving.

Key reminders for 2026:

Use your December 31, 2025 account balance for calculations
RMDs must be withdrawn by December 31, 2026 (or April 1, 2027 for first-time RMDs)
The penalty for missed RMDs is 25%, reducible to 10% if corrected within two years
QCDs can satisfy RMDs while providing tax benefits for charitable givers
Consider the broader tax implications including Social Security taxation and Medicare premiums

For those uncertain about managing RMDs or wanting to explore strategies to minimize their impact, consulting with a financial advisor can be invaluable. Proper guidance can help retirees navigate the intricacies of RMDs and make the most of their retirement assets while minimizing unnecessary tax burdens.

Need Help with Your RMD Strategy?

At Gudorf Financial, we specialize in helping retirees navigate complex RMD rules and develop tax-efficient withdrawal strategies. Our comprehensive retirement planning approach considers your entire financial picture to help you make the most of your retirement savings.

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